TaxTMI 
TaxTMI 
1961 (4) TMI 5
X X X X Extracts X X X X
X X X X Extracts X X X X
....its registered office in Calcutta. Its principal business is the manufacture of aluminium ingots, sheets, circles, aluminium alloys, etc. and production of various aluminium or alloy products. Under a deed of agreement dated January 31, 1947, made with the appellant, the Aluminium Laboratories Ltd., Montreal, Canada, a foreign company, having laboratories and research facilities in Canada and the United Kingdom, agreed in consideration of an annual retainer fee to provide regularly and diligently technical and engineering informations, advice, and service, etc. to the appellant on the basis of research carried on in their laboratories. The case of the appellant was that such technical and engineering informations, etc. were essential for th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Appellate Assistant Commissioner who held that though the sums payable to the foreign company were chargeable to income-tax, the liability to deduct and pay tax under sections 18(3A) and 18(3B) arose not when the sums were credited to the account of the foreign company but at the time of actual physical payment. He, therefore, set aside the order of the Income-tax Officer. On appeals against the order of the Appellate Assistant Commissioner, both by the appellant and the Income-tax Officer, the Income-tax Appellate Tribunal, Calcutta Bench, held against the appellant on both the points and restored the order of the Income-tax Officer. In consequence of the said decision and to save itself from the consequences of a drastic recovery procee....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lso rejected the appellant's application under section 66(2) of the Act. The appellant then moved this court for special leave to appeal from the order of the Tribunal dated May 29, 1956, and special leave was granted by an order dated February 10, 1958. No special leave to appeal was asked for nor was such leave granted, in respect of the subsequent order of the Tribunal dated November 12, 1956, rejecting the application for a reference to the High Court or the order of the High Court dated July 24, 1957, by which the High Court rejected the application under section 66(2) of the Act. The question which has arisen in this appeal by way of a preliminary objection is whether in the circumstances set out above, special leave to appeal from ....