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TMI Blog1985 (7) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal, Bangalore Bench, Bangalore ("Tribunal"), at the instance of the Revenue, has referred the following question of law for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that no part of the sum of Rs. 26 lakhs could be taken as having accrued or arisen or deemed to have accrued or arisen to Messrs. Bernard Golay S.A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Appellate Assistant Commissioner who by his order dated March 31, 1977 allowed the same. Against the said order of the Appellate Assistant Commissioner, the Revenue filed a second appeal before the Tribunal which by its order dated July 24, 1978 dismissed the same. Hence, this reference at the instance of the Revenue. Sri K. Srinivasan, senior standing counsel for the Department, appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, the payment of 26 lakhs was 'for supply of technical know-how, for drawings, designs, documentation'. All the documents relating to technical know-how were given on the date of agreement in Switzerland. (iii) No employee of the Swiss company was deputed to India to even hold that the Swiss company rendered service through its employees in India. (iv) The training of the technicians of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 977] 108 ITR 335 the question referred to us has to be answered in the affirmative, against the Revenue and in favour of the assessee.
In the light of our above discussion, we answer the question referred to us in the negative, against the Revenue and in favour of the assessee. But, in the circumstances of the case, we direct the parties to bear their own costs.
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