1992 (11) TMI 19

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....he Income-tax Act, 1961. In the order passed, the Commissioner of Income-tax has held in substance that the contract for supply of a belt vulcanizing press to the petitioner resulted in accrual of income in India to the foreign supplier on which proper tax had not been paid. The facts of the case as recorded by the Commissioner in his order are as under "Messrs. G. Siempelkamp Gabh and Co. (Messr....

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.... that the approach of the Commissioner is erroneous. The entire responsibility for the construction of a machine was upon the German firm. The German technicians had rendered some service in India for the purpose of setting up the plant and making the plant workable. That service was in connection with and pursuant to the contract to sell a belt vulcanizing press. Therefore, such service cannot be....