TaxTMI 
TaxTMI 
1985 (3) TMI 304
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....d is 1980-81 while the previous year ended on 31-3-1980. The assessment has been framed under section 143(3) of the Income-tax Act, 1961 ('the Act'). 2. Facts briefly stated are that the assessee is a leading walnut production expert and has acquired considerable experience and know-how in general agro-business management and operation of walnut growing, hulling and processing technologie....
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.... ₹ 84,456 for rendering services regarding engineering and bid evaluation in USA. It has been claimed in Part III of the return that the payments earned and received in USA at ₹ 84,456 are exempt from income-tax. 3. On the above facts the stand of the assessee was as under : That the fee received at ₹ 84,456 is not taxable since : (i)there is no business connection between th....
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.... assessee is that it is a consideration for construction and, as such under Explanation 2 attached to section 9(1)(vii) the amount is not taxable while the revenue's stand is to the contrary. 5. The assessee has placed before us extracts from various dictionaries (international editions) to prove that 'construction' implies and includes engineering and bid evaluation since it is a ste....
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....th Explanation 2 attached thereto, makes it clear and postulates a situation where fee for technical services is taxable as income but any consideration for any construction, assembling, mining or like project undertaken by an assessee is excluded from the purview of the said assessment and construction, assembling, mining or like project does include a step-in-aid thereto. The assessee, as has be....