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TMI Blog1983 (2) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... essment years 1958-59, 1959-60, 1966-67 to 1973-74 ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that 75% of the income from engineering fees is income accruing in India ? " The assessee, M/s. Massey Ferguson Perkins Limited, Peterburough, England, is a non-resident and the assessment years involved in these references are 1958-59, 1959-60 and 1966-67 to 1973-74. For the assessment year 1958-59, the assessee received a total sum of Rs. 3,86,117 from the Indian company (M/s Simpson Company) out of which the sums of Rs. 91,335, Rs. 1,57,320 and Rs. 6,674 were claimed as deduction towards expenditure incurred in India, United Kingdom, and as depreciation, respectively, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income-tax. In doing so, the Tribunal followed its earlier order in Carborandum Company's case. Thereafter, the Commissioner obtained a reference to this court on the following question: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified and was right in law in holding that the order of the Commissioner of Income-tax under section 33B adopting 75% of the technical fees as income accruing in India is not justified or cannot be supported? " This court has answered the question against the assessee in Tax Case No. 90 of 1969 by its order dated April 22, 1975. Following the decision rendered by this court in Carborundum Company's case [1973] 92 ITR 411, wherein the decision of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in Carborundum Company's case [1973] 92 ITR 411, there was no case for any apportionment. In this view, the Tribunal dismissed the first two appeals which had come before it under section 66(5) and allowed the departmental appeals relating to the subsequent years. Aggrieved by the common order of the Tribunal, the assessee has obtained a reference to this court on the above questions of law. According to learned counsel for the assessee, the view taken by the Tribunal is purely based on the decision of this court in Carborundum Company's case [1973] 92 ITR 411 and as the said decision of this court has been reversed by the Supreme Court in Carborandum Co. v. CIT [1977] 108 ITR 335, the order of the Tribunal has to be set aside. In that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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