1989 (11) TMI 40

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....y payment to them by M/s. Schreiner from India ? 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the Commissioner of Income-tax (Appeals) was entirely justified in drawing the inference that M/s. Schreiner cannot be held as an agent of M/s. Inter Aviation Service Co., A. G. ?" In brief, the background of these two questions raised was that M/s, Schreiner Airways B. V., a non-resident company, during the accounting period relating to the assessment year 1985-86, carried on the business of providing helicopter services to the Oil and Natural Gas Commission of India, as per the agreement between the parties, dated September 13, 1988. M/s. Schreiner Airways B. V., in t....

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....ment with the appellant company and the ONGC. The services were rendered by M/s. Inter Aviation Service Co. for repairing and overhauling of helicopters in Switzerland for the helicopters plied outside the territory of India. In view of this factual position, the appellant, M/s. Schreiner Airways, cannot be treated as an agent of M/s. Inter Aviation Service Co., A. G. for taxation purpose. The order passed by the Assessing Officer is not sustained." In appeal, a certificate dated March 28, 1986, had been filed on behalf of the assessee, M/s. Schreiner Airways, obtained from M/s. Inter Aviation Service Co. to the effect that, during the fiscal year in question, nothing has been done which could establish the requirement of section 163 of th....