2002 (12) TMI 43

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....two appeals raise common question of fact and law and, therefore, they are decided by this court by this common judgment. Both the above appeals have been preferred by the department under section 260A of the Income-tax Act, 1961. The following question of law arises for determination in the above two appeals: "Whether, on the facts and in the circumstances of the case, the Tribunal was righ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted of design assessment. The agreement was approved by the Government. Under the agreement, the assessee was to pay to the Austrian company 62000 Austrian Schillings in two instalments. The assessee sought permission of the Assessing Officer for remittance of the two instalments without deducting tax at source (TDS). The claim of the assessee before the Assessing Officer was that the payment was ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the services rendered were technical services rendered by the foreign company outside India and, therefore, the payment was not taxable in India. Accordingly, the appeal was allowed on May 10, 2000. Being aggrieved, the Department has come by way of appeal to this court under section 260A of the Income-tax Act. The appeal was filed on September 15, 2000. Although the Department has prayed for int....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....drawings and calculations and, therefore, the assessee was given the right to use such design for which payment was made and, in the circumstances, such payment represented royalty taxable under section 9(1)(vi). Reasons: This court has noticed on numerous occasions that the Department files appeals under section 260A against orders in proceedings under section 195 of the Act without moving ....