Karnataka High Court
The Commr Of Income Tax vs M/S De Beers India Minerals Pvt Ltd on 15 March, 2012
Bench: N.Kumar, Ravi Malimath
.»..,«,»»».»»x/(xx///././ %Hf . .. . .. .
' , :53;
36:' ms HIGH 59312': 91% KARNSJTAKA gr
Bated this the i5€??e:}a'3>~af 33./f:;,';rcir;«,
?RE.§é::§:9i _ A. V
THE Hoarsm 2s}i1"=«z,._".3:zs'r1c{:'E*
" ' .. _ "':TAi of 2&0?
)4 W
u 73*; '" :1 'A 5543 of 203*? &
' " '{:z:a;':>3::%';'«~§5;. of 26%;?
£5 :a§e.§é§~ £3? 251:2?
" Eifi; C§;'§'::;2§S$§@z:€1' $5 Eaccms Tax
, , " V , C€§E§i<3}§"§:i§.f{:§€
, C';,i§i;_"§_£ii§§f§fi§
' §L:§é::--s' 'Reaé
fiiizzggzéérg
j :§:::::§::3€»'§"a;: fifffcsr
" ' " «, {iniemaiiafiaé "E's;x3ii@§2§
..'s«§?a.r§ fvgéi}
<::a gzgzégszg i!
M»/».>.»xz/x/1/121'////'/.//././. /2.7 .. .1 .
" V' £2232.» §f1i7?i{.*.Z13€..T8;§: Cffiéar' iizsierzzaiéénai E'
Q?.§€€:1f1S Riaad
Earzgaicre
...g'3%'i3fi§€§¥.}€1§}'L@S"" 1'
{By Sri M0han.i3arasara'_:::$ 'L V
Aciditionai Soiiciiiyr G¢_;;e:.a1';;r:*;§;
Sré BL. Chidananéa, $2': §v?,V';' Se$£:gc§2ai&. V "
And Sr: ;3rvin(i,= Afifivgéatgsfi-'
MKS. Be 3€€3"$ Endia AAA
E*3<::.};27;'6, AB ziskar R::ad --*£:<:Vss é _ . '
Bangaktsre ' F " V ggfiespandent
I Kumar
.. é _ " Same: G611-r;'s«::jI_ for
Mfs;'--«'King.'€: Patridgg, Advocates}
_:f§;.::; :':ié;;:n:..;
aréerg éajted G5' ".
"{;3y_l'~$:z% ?f_'3ir£.$.t":" aa;:re.._ & '-3:'
_V v.. _ __ :,. 'fiassea' by ihe i'}2<§'E',, Bangaiére 32 SEA
§gG.3'g:.§:;2[B3f}.g{;2§Q'{§' égteé {2rZ~%2~«2§§'? éanfizrnirzg {he @253: af
%§1§'?.3-3%§§Z€§:i2;t€ €i::*:}:fz1is:~3i€s::ez' agd c£:;:2,§i:':'a 2&6 srész" §a§$€d by
azaizifizz}, ¥%?ar§~§§{:}§
gém 2%?
. " z ..
" H 4' CQfE}{:},§§S§¥3§3§§' sf §;¥'%.§@Z"_f3€ 'SEX
' 2 _ fisaézai fiérfig
" C38, Eaziééiézg
fizizifi
E§\
\
\
V
Quca*:3z:$ Raaé
Bangalere
2. The ZncGm:2~'£'a:<: Gfficer ""
finterzzaiignai Taxatien}
Ward l9{ 1}
SR. fiuiiéiing
Queem Read
Sangaiers . ' ' ~. . ;:';;§v§pe:E§a:1is
{B y,;5;i 2%/I,:s'i*i}a:;V%.:§{?2:rf§;saraz1,, »»»» N
édditigziai Sa3IiC;§é3r {;*z¢;3§f.zz.i with
3:3' §.L, €%:i:ia§:'az::§.a," iSri__3;{IV."%?';.:'S¢s§1achala
And Sgjzf Arsigd, gészfivéiivaiesé
AE\i'E%: x
..--a---an..-.._..
MKS. De E36653iziéfii.-«'Es1Zi%1;éi'3.i$"'E?*;*:4 zzég
550.1?/8, 5&2: 3'§s,i¥::;;: R036 §§I'<>_S3--. . .
Barzgaézsre... T'-V ' Respanééni
{E3}; 33% & K. R Kumar
. _ -_ 1.;Sc=::i0r Sistmgei far
' Eézzg & ?as'::'édg& £é§'{}€3,i€S§
'E'E}% zgeééiéys, gggg 9:' 33': ;::::, 2%: arisézzg msi 3;"
._ §:>.z¢;%ieg gflaiegiév '::;:2»s2«2ae7 passed in 1'3: E%z:'&,34E»8§[§a:':gf'2Q§4§
'E3: '§;%?:LaV"2{$sg?_s":::;":§,::::i year 2€:€}4»§5 gzggiag :6: £35 §91r'::m;:ia£é {E16
é/,
" A.
F3151 533.55} Q? 2607'
EEIWEEN:
E, The C$I}'m'iiSSie3I:€£' sf Encansvé Tax' ' ..
Central ilffircia
CR. Building
Queens Read
Bangaiare
3: The'§I1COII1fi~T3X:..(3ffi<Z€1:-'"" «. ""
{international 'f'9,X'21tic3n'} ' "
Ward 1933 * '-
SR. Building ._
Queens Raafi V'
Bang2.§.<,r<:._V Appelianis
' " '€53: Szii'--Esfikisiasgz P:_a;rasaran.
4,_;§ddifi@::a1"E3e'i§Qitsr Qemzrai vaitE1
~~~~ ..gS :::.D.E;ijr.;{3?:;::ia:t1ar:da;"S:i M32'. Seshachaiia
' " S?'i.._f":L-V'; Arfvind, Aévacaies}
mg;
fséfs, $3 8$¢'le:s_ §:;§ég yaiéngéaig ?sz%. Lia;
§%3'§,._% ?j§}. Aii £333}? Rafi Cmgs
.., ¢R&s§s:*:é€:r:i:
$1»: €~é;'§S§'§ aavg & K. 10% Kama:
W géifiiéi' fisafigal fez'
figs? Eéiag & ?a'z;z's'.ég€$ fiévaaaigg}
fizis gm fiiea 3,53% 23% :35 :2: Asa 2%: aiéséng $33 sf
" %:s§§€fjE'f éaifié $2-éggszazgy gasseé :2»; 322$. §%§§.:3%%€§§Ea3::gf2€§§4g
' 522: {E23 asgésgmazzi 3263:" 2§§§--»~§§ §§'3;}'"§E1§ :9: {E} fagmiziais £316
;s:::;§séa::iia§ qzzasiiszzg as? Eaw siaisé fiéfiffiifil {ii} aiéaw iizfi agpaai
,~.,»»
agéfi 36: asids $16 eréérs pass-xsd Ey '£1123 ETAT2 S;éi':1:'gé..i_{:§~:¢:$:_:i::V___
§€€0,3%§GGf$ang;'2§G4 iiaieci G2-*32~2€}G'? €3:1fi;:":_1i:':g+:§.f:€' cm-:»:;:~ Sf
$216 égpeilaie Cammissiener and csmfirm :31? _::i1°t§et'--._pa.ssa::é 79::
the Encame Tax Qfficer ikgiematéegai 'E'aXat§Q::}§.'4Waréi;~1§--{j'
Bangaéare. : " '
These ITAS coming (}I1 ..f(:3!i°._ heaf§::.g ' «éhiéf =;%§.j2:,
iii Kl}2$1'.& J... dt:-tizlvered :he2§r:>ZEQwir:g:"~ ' '
4? U n_.G'1v.£ ;;.:;§;1:'
As the q2,:c=:'s':§3r1_Hiizazcgvgdz §:'%. '€h'€:'s.€ three: ap§eaEs is
identicgi tzikaxzé. zip 1:13;? é::*:"m§a§s:a:isn iagether argci
fiispesad {sf §3}?"":E;'i'é"cr:mit:'§3n .90:--"::i.:=;;:
2. '1"§2_S~.S;:%si€g:=.$é£>$'V..-ii} these aggeak am grévaée
asm§a:2§és~§:':gage:% ii: §i:.é§:zsi:2€$gP 9? pm:~;:§$c'ii;2g 352$ mémiag
{<}2i*.3§:%éa::,:r>:iés '3':'1:.é__g€,1§":€:" minfiraégé $263? 323% bags": gzazziiefid
. '§§;§:¢z':c:s'«ifiséfiagaissagcs ?§3'i"1'Eii£8} €33; iéze Séaza €}€:s%2'§§'n:3';€?:{ {If
;%.;%:§h:a ?§'3,d$s§': 332$ Chaiiisgfariz far minsraé:
r€é'a::;:a§s$5a::§2$€ a€i§Vé§.i€3, Efisanzzaigsgase is $18 Sari}; giage its?
" %3};T§}30§"§'§:§%f:, Qazrzizzg £133 €3§"§:§' siaga, wréaug teshnigneg ares
' $§:2;:%§é3;s'§§. E'e:* ihe §}L§§'§G3E $5 Carzfjgéizg 3:2? g$G§§':j:;£::?{:8;§ szzififéga
3/
{he as$ess»:--:=es a::::€:::--::i Ema as: agrésmezai
Eibacea B552 Nethérlands {hereinafter :efe::s:fi "g.€;V
Fugro 113$ 3. ieajn :3? €X§€I"{$ w%1§ are ;§p"e':;§va§i,_zs:':i<"i 'pgyféiiggirig
air barns: geephysicai s€n«ii€g::;s §0r':::1:'é:1ts, §:f;0i;:*;é'ss"§hé3 7{§:=sia.
acquirsé during the S§,1l'V€§' anfi-vL.§'iavide :2::--?<:é::V.asa r}; éégdfts. The
services are engages? .~$:;§. c0z:.:g§¥;iui.f'VL_: ii'ié:L._flai:* «§5e':*°r:e'A' :survé:3: far
prmséding high guaiiigi geephysiCa§ (Eats.
suitable far S;-t_§$c:i_ng "targets. Far {ha
ischnicai assessees had paid
Carl.'-3ici<%;:a;t§é:1_.i" iyaaisd the censideraiién
paifi agfaemeai as faiiing "sxziihin the
éa§i::i%;;§§2:..ioli" $6§'w;::€s Léiéééf Ariticia :2 azf 3:3
§a§:;;E€~s::h&§a':ééj_S5' §m,§b§% EEK z%:2'§i§a:':$& figreéméai {STAEE
.:€::?:;::%. l%L«§::§a;: Q? ihfi incame 'E23: £9': §.§§%.$ {$23 $215???
E":§:*€i;:3}§f§é"::'" %"*%<':-;'*'f§?':'~?:°a€:§ E"; as {E33 East', filismaiévaiyfi E36 'nag aésg
Eisjlé :i?2s3:L'4j';;3aym&n% :2": §§_i%S€§{}E1 was far §$'i!€E{5§§1'}€§1§ 332$
:?az2s?{§:j§59§ 3. §§€:%'§:i€aE §§a.::: Gr éaasézzfiztsé fififiigfi. "EE:%;23 E36 hfiéfi
€,i_'12}':j §:E':€ 3.$$§SS$€S 513$ igiigfi :13 fifiéazité, *i3:.:s; $35: $336 ;:,°2ay:§2en%:$
igaés ii} Eézgra 332$ hsnm iraaiefi €226 3S$€:E§:S§i€S 33 asgessses £2:
/
L»
é€'a::lt BE isvied tax §3'}§$? Seetisa Zffiiéi} 3.z:':fi"':':2'£:§gV:*§:$_'£_"
Sectien EGESA} :3? the Act, fm" aii {ha three. }*¢$:ézr3i
giggriesveé by me said ordezz ihe s{§§es_séé:s ";}réf¢:*:;s€ji'..agr;'pe;3.§{s' is '
ihe Cemznissiener of incemafax 53:13}.
3. The appeémie a:::§':é:'é%?jz' Eiéézi; mat éémfiées :'E§§iEi'€{§
by Fugra is the assessuéi€:§_1a:3€:§j.p$Ef:'§%i$::iS g31ads far ii 31% 31$:
CQV€I'6€j by é:':£=':§e 2::.2j{§§. , "gggween India grad
§\$ethar}an§:a:'--.:v has 219$: izngartié
any 1:ecf;r;o§gg:3rV1'§_gv_ they have just 128% {he
E€ChI:._§§Gg:§% %>::<:E<; wiih {he sama, Sig aim
§bserv'§é§__ fixaé £533? assessass rfiqtgirs geoiagiaaé
gziifvfiy of a '%;§i§'f€t€:é§:, 31533;? {hey zézgiii E1333 ig erigagfi figs» strvims
3§'~.ié€%3?:22:'$:£§._expsgéig Eiéie §':2ggm agaézz. 3%: Caizciazfififi {hat :30
_ "i&:%éa§E'Q$'v ?*;::;_§ §:26e:: szizaée gvaiigbie ia the asgssssasg 7%}? %'z2g:*e
"E;3'}€1?°f€-Z"f{;é?f§.f{§:.i§"%F3 Qegzsiiieraziszz gaié fiaeg rm? €2,223 wiéhézz 32:5
£&i';:2:~%:' él::: sf fiariisie 32%;: 53%' $'E";é§: bzaéiwsezz hzfiia ané
;%é'{e:i§:ae;'ia;§:§$; $31 2316 E33225 Whséhsf aiéza ggymsgi wag Em" 3:6
iietiraiagmgfii amd zgaasfgr cf .2: zschfiécaé gigs: $2" @ iéchaigai
€;/
design, 323 heid {hat ii: eafznasé: 3% éescribgé as
arzé if. was 9:223: raw éaia :hat was sup§i§<:_d;..: :
upheld ihe canteniéori 9? {he "?_}f:a;§
déductibla an the §ay:neI2'£s made fiséra.
Saki Qfdéil', file Revexzue pr§f6rfeLd.V'appeais'---£5 i§:§.'7Yr§:§uria1.
4. The "1':'*§bu_r:;é':'; garigus §E'Q%'iS§€3¥13
Qf fthe agreemezit, '*;;{x\;V"';;a;aQus Caurts and
aise Eaokixjg Egf between india and
N€th€;i_a§c§$';. qu€$t?i0Z: fer £313 $e:"V%Cs:s
rendézféi »j':"a»3{§"vv-§:?:f}é:r} the clefizzétian. af fees {at
'E€C§}1;'EIZ%E2g2t:iv._é{::;?.T'5Ji.f\':é:'?+'€:V 'i;§A:éa§.€uf'--.;3§§";E§CEe E213} gf iihé §'§£:A §€§Z'i}£vi*€§':
§21d:?;3;':a§:§ .E;'s'i£é:i1f€:7zi*§"2i:"::"'§s. Eiigzza Ems S'£;§"'%f€§?€§§ sééiecisé aizé
';3:;?§es:€é:ééL£::i Végfie éaia 0:": beizaéf 65 $338 asssessessa 'E33636 fig me
I V:%§2;%:i:.._ :ha:IM: fE'.':1§:°§ §€r§9E::";€é 33:6 gsrzsices zggiag iarchzzésgé
§{;i=.§a¥§e§ig¢ &::§:3::*::§§e §u§; such §€C§'1E'?;$C3;,§ €§{§i3§'i€fiC§§ Siiiii Q?
Eanéaiiéégé E333 net beg: §'¥"§8.(fi€ a¥'3i§933§§ ée £3532 9.$s€$5s§3€:$. E13 83
.fa;:' 'gs ths ssazmfi guagéiaa, iézaa '"§§§§u:z3;i Ezeié ihai Fugys
a§:::%§:3§§.§€s éézfi 521:3. 3:253 f§E'Q€€$S€S ihem £9: egg? i":f:%i'3;'§€ti€?§'?: 552$
L,
fieiiverg ié; is 33% 3386886633 in a CC%§'I1§§,:'€éE§' __":.rz*-':'..:i_§_ é:':f:;1.
ifisiyzg {he fags: input: dais; gmvided fiy F:.[sg:e_;:".f§:i&~,:a3s€.$?é€%:s
using furtiaer precsss if: seftwase §e:cAAi1'r::}i'<3;g§,:a_:%zhic%§:-._&:: :€et '
evméd er providifié E3; Fugra. §e:2€:'a:és~. a regééré. Eta. de%';'.6r:"::i2féc,
§::r{:faah%€ targets, Ehus ?€§'1t'fV'=§3V§}?EI1€2Ei£':§".§§3 '§3§Z§F§;' Carine: E8
Gfifigifififéé 3.5 the p:»::;::3er2tsg'é7e:". :e<jf:':;iCa;L pVi'é.r>; and design
much 355$? fez' fiifi §&2éiéé33_:::én§.:v1?&:§é_§i'::i::%fé:€_cf ihem. §"ugr:3 is
engaged in E'.'.:f}::;(':9'{'_1§'§§I1,:§'m is ceiiectisn and
processing..:';£ :§§§t3§:'ngE its the £38363-S€<'3S. The
grggyiféion af sewicss am? me: far
sugpifig :3: $231: $3 design. "$23 E"€§G§'iS azzfi
mags $3333; 'azz ta'1:§§i:,€§§::._a§' inaéfi :35 :'€§GE'TiZ as? data and canzzét
'bra :,;:3I3$ {§*u€§ V3$Q€£€:h:2VE:a§ @132: 3:" §€§§'§E'3i€§§ fiszsign. Féégm Eggs
V. . 3225'? :dle'é?%:.<*E@§§é 92° £§a.%§s§€rr€§ gag: Eeséiaigai giazz $2" ésgigxtz :0 ifié
'é:a;3$é:'~;3é:3;§ fie aiirasé 5'a:'*{§€§& 32§§§:§§b} sf éfize Enéia 313:5
§:g:°i£::2£(:: fijg €336 said mzifiséz "{:%'3iE Eievazzus 23$ ii} aggeaig.
{Z}'E'£%. figcazfiingiy 3:53; siiszrzisseafi i:i3€ agpesisz
V
ES
5, Sr: fiahan ?az'asara:2.§ the Eeamaé g§é:Z:iE... V';'§..Qi§;Z?é%§:$:
Genera} appearing far {he Revenue ssnignéegi_.i:§:a€Vva?§i§:::<§,{c£fi}?,.,
Ehs assessaes have appraached }3':;gm_1fé::i é:«r::*<:1%i::§{:_2;E.VV:*.§ri%i;c_€S¢.
was in tum has renfierad {€(§_§fEI}iC§3;§'3€1"?'iC€8 iQ,."iT{§1é" 353$-sS€€:$;*..L
After cénduciing gesghyaicai E:1':€V"$_é:*sT{":s2 §;f0¥"i§€3' E233
mafia aazaiiabée thew i:i';€:'1f?.:fiiC3J'wA§i5§;i(}i'§CC1:g€%:3 thé ésséssees. The
said knewiefige arzég i:":fm9:?::;.é;¥;ic12.i§er§"'§i::%_i_:; L:-.3" ':Qé§.€ avaiiabie is '£16
Ei.SS€SS€€S was ;,:S€:~:i byfihe 'afsscsS€.¥%3:3._{€: '€&*:.:*§g en :13 alzerk an iis
own wiih{;*:;2f"v .4r€§e.:.'_é:n7r::3: .__t é-.._%:hé =.S'e:*vi:$e yrexriéere The saifi
'::e€§1niCa.§._i«:iii2f.:{?»E*:;}tg.{ 522.3%: Va*\}a:'--.Ia§i,é is sf an Eflfiiéfifig nature.
'figs iésghszéaai§«i:;e>a§;"§*3g)*§=t;;<.,_[V§.i§%*?;f1i:i:§31 is made availabie has a direct
Iagxus wiéh $33 7%}-3,::33i::€s$s."'%*JEii€E": {Ens .%.3s%§s€€$ are :::a1'ry:::g Q1;
'§'§*g:;:*1ei;"e::;fs, ii is sT'E_,£V3iEE.§{::ifSSa:':§? $13: Ehfiffi sheégifi $8 a '{.i"'§:.§£S§€f sf
V' .:s:§sEI%":z:§§égg" is"; asasiiiuzs ffififi fer technigaé serw;ii:&§ 33 éeéinaé
3. 3% $35 &g2°e§§::€:;%i. Examgis 2?' cf E1323 §::§§§€i}S
Z5;g§€$I§§€i'?.§A :'Q§A:€8.¥E§? agpiiss 32% £36 fasis sf $315 €&S§. sis 'Liza
§E:§@f§E2,§fi':£s:1 §m°:":§$?;:€é 233 :'::::£ sf 3 wfizmamiaé rzaiiuré fiififi §§;£f€§}f
«:2? é;:~Qh:::§c3E fiailéffi; ii: $a§§$§€§ 3:36 Esiguizasnzeizé 3:' ég'i%§:E§
§§2§5}{'§§ 3:33 :%m$ ii aéiyacis Egg gage: $235: $2.25, 'S226 masééziizg
é/
cf ms ayyefiiata authorities fizai there is :19 £:*a;n:§'fé:"
E~:§19wvhs}w ané zherts-tfare {ha Eiabiiitfy to 'ig
an {be face G? it is srronecsus araéi i%1€fef€3?€%_[ §*éé§'u--§_ré:s*%,Q i;?.2_é3,i$6%'.
aside.
8. Fe: c9r:{:f2:,_':E'1e '€§"e.:;n$eflE« éiréséz Saveg
apspearing far the asseéésgghéeé' as écmb: Fugra
has utilized {h§;§1'V_§€Ch:fi§i€§gg%:: ",s%e§{:physiCa§ survey as
fie?" the fact, the assesseezs
have other €qui§1i21e:12is§ but it
i3 thgi tbs air barns: survey and has
takes: 'ii: 4'pi§9'i§§&fs;j$$%;§4"'i§%e satire arsg wi2§<:%i éegicis tbs
e::}z':?:<::*zz3;s Qsféfzze Szzfve}? under 2:326 aarih ggzé has §::;:°aV§§efi ihafi
" '~ ' '§;:;§V}§:2;''.:'§Ei?l'§§G%'E..i;G €335 ééééagégag E39 fismét 813$ :2::§@?§1a:§{:::: mafia
"'g%";£,c;:.';gg;3€;*3S€€§ :3 2355533 igs the aSS€;'3:S€§S Em agrzyégg
@§£i'i'§fiG§E Wéiétia is 3 gar: af fizeir Egzzsinesgé Bu?
§'::g%a~ jiégts :23: mafia airafiabée Qzé iesizaiaai E§::sw%§'::3§%;* sf
zx:§VT:2"s§1?¢_;2c%:;::g figs §§§j§}:"%"€§?,, éfigrzéizss '$13: éescéznisaé kgzmzsisfigg
éggaée $;"¥&§3.§§fi 53:} E215 a£:i=S€S$€€:"? '$5? Fzzgfmg as is; aim: frag':
%/
V'( ."m..Wmw"m'mm'
w:@:::.::~:g:;; ii is §e~§§3:;::€& as :mé€:*:w
Ariicie 3fZ{5}{b}, {he iiabiiiiy :3 pay iiax svauld net ::;'isé;.'
werda 816 363.2 tea: is. after making agraiigbigv .T::'§r:e_ .<§sILid._
izlfazinaiian, the asmssees sfxauki' bé'"a::>;1é«_:::'
service pmvider did wiiheut z*e_fer€ncé.,ié'--:he $e:a%;';:é"p%Gv€dés ii':
futura fherefare he subr:;i€sj.L: Vfi--'3,at 43* £125
appeliate autharities '§V€:1s;gw£e<;igej"'A§3" :::e: made
avaiiabie azgé %;§1é:refe1;é,V _f:i: é £13 :10: caéé fer
interferenae. n :V3§.a,_svV' dexreieped anti
uansfemeé p§.af:. ;:}:':'m£<2chnica} design as
contrer::;g;»};.g';f;e"sfi.V1§;:;i§V:?:§§;::VV Whaé they} have
irar1s§;%r:'e,gi. _:1iVZ$§?€}'ii;*§>_4§'€t§:?fiS-'i.V:[T}iC§": they havs takén which
éfias I"3§£v._é3'§E?{f§V'€? ans: §}3.e:°a-éazirg iha gaéé
prazfisiisgz has ':3Q駧:§c':3;£:§Q:'1 in ting facis {>5 this case;
V' " :%§'§:=::ér haarimg the isameé caszggzséés 32% W35 égéi éhaé
$235; s::'§s.;*éa:'§;:ié.E qzzssiiezzs $5 3232; Eamezzi mum 'fig r8-fra:;*:§:f% aw?
%/
£3
"E; Wheihar 0?: 5315: fags flfiéf
3516 case arzé 53:38 {aw finfiirzg Cff
auéfzarizies zffzai {he :;z&:m2e .r"e::3§:..%ecE fig I
Eéibesrzan E V ?*«!ei?:erZands j}'az":{z' 2:~ssse}:§is:::é :7.'
services ig suppig techgfigal dgi'z'::a_ ififludiIjEg'V"€,%§'§'%;§3,%fI'z§%E;?, 'V
plans, mags ate" ggeéiagiiéaib 3ur£2egg§Vé§:3[i¥:ie%if;j';;VVV:?:e
Kimberiiie {minerai dep0_§:iiis}__{::;§gei3. ':;::=a:.1,_ZAd gig: jétzli
wiéhin Seciiazz iéflfiiiéiij jéf «£;f::7c§'r%;e' Tax: read with
Article 325} af éééé Qgvrégfiwfiivbésiween fndfa
arid Neiherlandsi Z?
'fizgm was far {he
:,ig_;teE£:g;A§%z,s§;£;:V_' .£::?*::?2;=§*;?':?€i{.. §€C§Z§2§€'&§ piém :1?!'
: §'€iZ'§'E?'Z§:C*{7;=*:_--(,IfaE_ijSV5§{!'£ 5:; {Egg 39393386?"
, * » _ '?E:.é"~; éfiéweé? £23 thgss §L§€$'i',§{}E1S is ::§€§§z:de:1: 0:2 8:3
:::%ier§r%,%:;:%.i§§i.-2:2 {as be §§8,€€§i $12 $26 gtaiaiefi? graviséaas as 557833
é;:»g"§:$.}~cez2§:2u?:2s3aT £32. £336 fieufiie 'ééézaéiagz saézsééancs
fiégfsémsfzi, " jf§E*s.e E'€§€°§f3.i2£L aéaéiziazjz grcszfisiezzg E136 cazziairzsfi £3':
38€i§@§f.%_ §i- $5 £325 £55., iéficffiezz § ésais wiéiz §f2.Q%i'I§E: §§€E§E€§ 2:3
" 3;c{:i*;:s es arise 5:: izéziia, Seciian 9%}; zegés ax; :;::§:§er:~
L
1%
"Q53; "file jééiazzsiag {3'"i<Z'QE"3":8S sfzaii he
accrue: G3' ::::'z's.9 in indig-
Sgéi) ::':{:9me by zsgszzg sf fees _V:?}§_éec?;;--z£$§2 ".€¥}E;'f?fi'§C'£S-.
payabie by»
{Q} the Gavemmezzé; 0;" _ _ A '
5%} Q parser: 2:31;} is €:._§'iésg'deré§," exscegei} '£--V£/'§;2:;%/?'Vrfl€'H'£":-'r'?(:.
fees are payabie in 2:12" ééwgicéeé uiiiiseii
in :1 bus£2":c§.;=,_ar §:'£éJ':f'5«2S:;*§{;::V'»%:z:::j*':ie& éfibgé such
pergan :'f}LéE;§i<.§€:' .%';'?;e,:T;'V«:.§: ;,:r .§{§?'§e:}S€S Qf
making @r,{3a'.:_3f:Ving--. _g;:;,% fr<:2m ang
§:?£}i1;§"§éQli£i'i»f?:§€i§&*:z":iic$£:f"é3::I; * u ..«
{C} 5' pér=s<:i:j2 Va" riafaqzsécieni where the
";§§e e31é:r;fe gzqyafiizfi 'mtesggéécf ef services zaéiiised
A" bz;s:z":e:s?3~..r:r gzrcgfessian carzied on by such
' _ ;?8f§é}3§'~§fi"§?i, §%:§'?Z}§fGT {he gszzrpases (sf makizzg
as ési;3fré€r.s.§" §§'3,€8§?'E€ fram may 3023239 233.
_ "§';z&:§:
;_£'%':'@::v§£€d :}:§1;:***'s:%:: ne%§::':':§ €$?2{§§:§'?;€& 3:32 Skis §§£:¥,§,€3€
.,S§*5;fE§§.,fi§}g:%§§ in E'sE§€2.{iG?E ég any {$368338 bg wag gffees
A ;;'7s'§{:".,V§f§§?§§:%,;é'§£z'f&§ 3332222535 gygyafi;/2:6 5?: §f3§£§°'3$:駧'3€€ 3;" am;
Qga:é§:;:e%.>n§ ?'§'%&§€ fiefws 3&3 §S§ day :3} éyrii, E§'?5,
, ié:;::z§Q1ap:'ez;eé fag 3&8 €€3E§§"'§,§ {I:'a:;e§§*gr2e::i.
Sxpéangiifizz Ex §'a§* {fie §Ei,?'§§.§€§ Q5" €592 fgfegaigzg
prasszige, am agrgéfizgni fizaée gr: :3: ajigr' 53:8 235 fiags
g/L
{:2
§"fié':"i$
Ea:;5%:€§§$§ :55 E'§1%5~'§ bfiianesa imfiéa §.E'§§
1%
Q (Judge if £328 Fsdérai éifaazzi' G?' af £2
wiihin £223 meanfzzg Qf {he Gaverzzrnerzt Q.?°7«!;f:édi§:Aé£,A '
E§.f:"s'5,
C0f3"Z3'§2€?'lC€f§'I£?f1{ gf tfie Canszfiitzzéfiszfi }:23:_§.' .g::;.»:g{-:}-:";j: A'
zsorziinues :9 3ers3e..... ;:_;s_r: (2% é:j5::e%:r
33235552.
Exgéanafierz.» Eb?' {he &a%:zii»::i';<.,: Es fiézaby
deciareci {flat ft}: §§'i€:"V.§L€f§.{}G¢3;;;$"..'Of ééciierz,
232693718 cf (2 r:.ss:z«ur'£>3'€[&a2ri§__§§:%i§:E§ £9 aécme
m" arise igj §:2&ic2_.un}:£§:.r fag} biazzse {vi} G?"
cEcz:,:szg»§.{;}if!£_§j' 3u3;»sec§i'an"«:z}' :i:;a..3%£az: be £r:c§u&e::£
in {$18 gj;;34 {é'z;:fr£--{;E:Si£i€nt, azéhetfzer er
""" " " A. _V:fi2e.;:}Vzi<:»:":7é*<3%<;:.iz;£<2:zi« has regiderzee 0:' yfaee qf
Eygzginess £Q?'£I';€s:1'§§€}R in Eszdia:
gr V. .. «
€§'£E,' ?2Q%;Tév?"8i;§i&€fE€ has ?"€§'£§£2?"€é $€?"§}§€'€S £3:
aihariaxzéa
éirzéer:
;%£%?f{fLE $2» Eagaiéies aaaf yggg fa? 'E%:2::§122£::a§
4' §7€§'z2:£e§~
L/
15
cf zfipféé §Q?'§; ghaii be éieemed :9 fzazse A'
bejfms 32:3: date if the agreerrzéni is
ascerfiance with pmpesais apgrigzgeé £*,>}§:f}:%:,=
Savemmeni beforé ifzai daie.§
Expianatien. 2." Far Efépsgrpasés V Q57 _€IF:b:Z3A
ffeeg fer éechnicai any
senszzierazian ,'§£:.:c£ud§z*i§' " Zuriigé' sum:
censideraiizmfi jar' '£§é e re; 2 vmanageriai,
éechnicai ;::_>r cansuifaizcy -. "".{§:i%.:iudii1g the
§r9ui.sic~;2' éemices g :':€C'3"~'E :§{iéri£u <;ajé:her §€i"SQ?EI"éE3§}
but in 'i§f::2_5€i§?i£ ""'_€fii¥?L§§i(3;€Tfi€i0fZ far any
::or:s:rs;C':€»;:%.;:_ 8§} _ :2séém.b§§j; rézining 9:' iike projeci
,VVz;ndé%:::j§;en iézéaézrgaient er sazzsiaierazian wfzicfz
:;a:$i:{_é 'E3 Fgségiigni cfiargeabée wider'
{?E€'?7§,_€£Z£§
irks;
gs}; ";?%§a{:z§§€§:éi&§:a?:;2§ anyéhéng £Z'€}?'%§'€}1§:?7i€'€i 232 s:z;§--
Q ;--,. any §er:5§ia:>n; gsagaéaie ssazisigie fngéég i3 3,
« §g§$r:::§:fé$icZi§g §€¥"§'}"Z{Z3{?%€§'%i§§g §¥i§iT§£'Z§€ mdéa s§":@:§§ zaai'
£j2:e';:'g::é:*:r:*:e& 5% CiifC?'E£.§' :3?' wigs ix: §§"§§i:'i1L §" 5329 genségn
" § :.§£:§a§§$ 59 a §€§"SQf""Ei rejgsmsi £9 21%': :;:::€::§€ 33% Q?
5519 Ca?2.§::'i;g:'2i§n er {a {E gerszsrz 2352a Ezazéirzg §'3€€?2
« agpaxigzied §ef{:»re {SE9 Efiih éags gfzaasgassi, 39% 721 :13 E35
2/
para!
"mi
2. Eéyaliies and fees for 'fiecfznicai 5f'e:vi:;fe.s_"' '
ans' {rig in {Si ifsnzmczing State and '§a:':i€§:A$:)Vv::'é
resident of the etfzer Casgzragzing
faxed in §E1a£0£?zerSta{é;b « h' ' ' V
25 Howeyer, such royalties ::.zj_1d'j_:3e3 f<3'§"" §é<.2'§';?'"";iCQ{
services may aisé .sf;*:z,x:ec:§ ' in' _ :53:
State in which {hey €115»:
iaws sf :?zc:':~g$:a:e; Eé,£: ::?%g._'rs€:pié§5zi {he
Esenejicial §'5§'LzT%1,£;,2':??::£fS,.V ear fges fa?'
éachrgécal ser;:ic::}s;.:?:Ve $5 sfzaii neg'
ea§s:*e:s5i _'§Q figr cezréi (}_,'3fv{:2§LV€":.V.g'{'?'?},'ET.'§ arrzeunt of {he
;*':L>§;2«r;_£ti}z?s«:.';:>r"z}1§:«;_fée:2sjcir é:.~?ch_I:icaZ gerviaegg
:3. sf the Statas 3325223
"§*;*;_;f _4é:.g§'eemwen€ seéiie the m::>de cf
" 'a:g:2;3£z:é{:.{';"£0;f: ;§a%7a;§?ra§h 2;
4; L *1? 25,8 £é.~':#*z3£' . "zz3;:,§&':£i£es as asses? {:3 {his .é§E"§§€i€'
géagérssénig af gags kind §"»3§€zi:?e£ as a,
_;::ars3€i£les*3.--:--ié3%2f@r 55:6 (:33 333;: 52:' 33% :'z'§§*2i ia {£369
V' -{:;§,}1g; gégyggrfgféi 55;' §iiL§3'fi}"§§; a2*{:'si:§<: 0:" §C§8?'E§%fiC
::}{§1'§"-;3€:'--v'"i?"éC§ud§°f§§3' aiaemgéegrggfi jE§:?':3, Cay
ggzzérzz, émée amzzig, dz:3$z'gn 0?' §'§'§Q{§€§, géang
Lggsrgé Mfemazia 3:' grgzzesa as: ;'%;r irzfarrszczéigzz
ii'€v§'E£3€??"ii§":§ §?Z§Li§§"f'i&§,, Semmgrgéai $3' gaégzzégjfifi
E
esafpenlmce.
, M. ¢,.~W...""..M..~».m.q...«»...~¢-»««..».~w«.~»..«-nvuuan
531 Far purpsses Cf fhi§ Aréizrie, 'ffees far A'
38:23:83" means géaymenés sf any §{i!%£i.1§5C*VG17Vf%§;f"'
gerson in caasiderazien jQ?f_ihe
any iechnisai ar e:E)nsz;{fi:2:j:.z:§;.[T ' sIe;§:§i::'e:«%_ H b
{incmding through {he pré5z)§Sio{§ 9f ééfszsices'. V
technicai or ether p%éI_'$i3{:m8£} s;.a:..?2_sé.%sf'z2£'::f€'.s;:V
fa} are anciiimy ' ":0 § {he
appZ:cafi::1§.=,"' ~._«_:>s* * . ._ 0f ifié'
property f<§r' yagfizené
desgzibed Ariicie is
;€Céé§;:éd:G:;__ '
{as 1.. .. m;;zgbae% :§¢sa;;:::a1 kmzswiedge,
9:' pmcesses; 0:'
' 2?g'*ie. §';i€,*z2eIo§z'*ner:£ and iransfer gf Q
_ 4' gggfifmicai design.
3 égaragrapfé fig ffess 'far
:%c*E<:jfa;'é:aE' sé§*z2i;,:é3*' £693 229:' izzaéuée awmanig
.....
,§§;;.é'« sem:"c:é2§ am: are gfisiiéazg grzé ségbsféizgggzg s:;§ 2565: Q3 éagxiricaéiy and ': '§-_.a:3$se§1:?;&§E§ éénked, is Eh? gaze? Qfgsraperégis ' H "V ' jg? sgmiaogs 5&3: we a§2::€§ia.%"§ amé; :~::::$sz"&:a:"g :3 Size rezzéai gj sééipgg aémrgji, €Qfé?f§E}'T£€§"$ asr @225? gqggipmgzzé easgfi £2': €Q?"z§'§£3€§'i3$f: wifiz €329 E//, aperaéiszz qf sfuggs gr aircraft in §:2te_2j'f:{:féé2;~:{_::E :_. A' gmjfics _ 'M {5} jar ieecizing in 0: 52;; €~3£?,£€'3(1£_§'G?'£€Z§ {d} far S€?"'E}i{28S jiyr é;E':e:;bA§ezjste:}§j1i2,£'4'~.;1ée:' AA individuai ar €rzdi::i§:'2E:;::.i£;:;g A' §agmenf:Gr ' fa} fa an errzpécrgee Q? ggrsérz .. she payrrzgnég is 0:" géfifiérshfig far p:'0f€sSu:2':m:::;£- serafibgzs {:2 sizficie 34 _{fn;depem3s%_zi: §3':>;*s:g:}r:§Zv_ Sézéiifiesf ef ihis {7} 5 fees fer iesfmical s?e'&%:'§::és gsagsaizie; __ 2%. . S@c:i駧'~§§'-§éaE$'' with 122% agrgemeaé vaéth farfiigrg sgazzziiéss $?§;a<:駧5fi'v_%€%':;§{0:"§e§ Efifiififfi 133$ §G:,:h§€ ésax E'€§.1}3§ is §%;"::s'%:'§ja___£; .f_'§%":$ $é§ié:§"--;;::;g*¢:§ar: raafis 55 z.:z:é€;*:~» "'.§;§§$€€?fi8?§§ 35:53: jgreégn cazzzzzfiss cs? ggéggféea' i'%a'}._§'§I§A fie Ce;"::m£ G::%Z}€?'?'§E?'E:';'f'§{ may ease! 82:0 £3? ~~ é}§;reér;:€z:§ :,:3:':?: $523 §sz%em.mg:':i 9; zgzgg saasszéyy 0 :::s§a?£ Viagiéa gr sggcgfisé égmééary azsigiéé !§?;d§'€Zx E'/, Ea; far 532% grargiizzg Q? rgiigj' £3": §'8.S§€C{ eji 2S {:5} inasme an wfzich have 588:1 » A' :':2€an2e tax under this Ac: and 'A £3": i§1at§$:,::'z£?'y er spgcgffgé case may be: 9:' i 1 _ 1 " V {ii} i:'zcQme~z?:z.>c €:hargec:bZé*.__a}:r§er {h;S,'jg€§€i sing: «' under {he Cof$<s3ég;s3_nd£zé§ Z;au%_VV£i2jé:ssf:éEe' ézij that country G?' épeéfied iefiiffifgz, {he Case :f:3"§r'és%é;2£t§FL':::utuc:5 éééfigmis reZa:i9:2S,: '£»?'{?'&fié,"'€?;}§}ii::i37il%€§':E;:§fF'}*%%:'?":,§', 9:' 3%} far :f:e_a1;oid;L*1s§.§}f é:i~<;p:.£2lé sf irzesome under :f';iS;%'§<}.£ unéiéér ":V}2;:é? fiémeséondmg iaw if':
far5e§- _.t}uEi:v- Sjgécgfied zemfery, as {kg 69%? my2i%?§%sr T Q ffif izfafargrzgaiian far {he preventicn af 9% ~:a§g:'§*§£'1I£?V,:§;Eé'f£" ygf érzeame fax chargeahie zanaiar V§1i3}%._r:§'.§z' .:,:%_;£er 53:8 cgrrssgzonsiirzg Saw 5?:
v jiefae ».§§2é::£ €§;i.r:frg: $5' spefgfigé iefiiésry, as $19 . {figs mag §'é§',""':3% éfiaegngaéiaa Q? casssg 6;' 32:6}:
-:é§3i2si{?{i":e:_% msaidagicee S?' g'§,i%:"f$:* fflgaégjery ej §:2"逧E"§'E§ figs: zgnfier ifrzig 53:65 and :s,::::.£e ;?*"--§f§é§g cawaspgafiiag Ema: £3': fame 23:: {mi Caazfiffgg ..§:;"'§§§;£i'C§:}C§£?:'}f. éerfiiargg as ifie sage may firs: mag, fig ::@taj%'€a:';@§"z in 5&9 Qjfzisfiai fiwgfia rzzgésg 32:5}: §2*§a:§s£§:*;,3 Q3 mag: fig §?;8€*€.§$&?§ ffsf §f'}°l§i3§§?Ti€¥"i§?:3'i§ £526 Qgréemgaia Z} {2} %i*"?:er'e £5253 C€'!'Zl}"§Z Gavemment hag e:1_§é':'é'cE :_. é an agreemzarzz with She Gevemnzgzzi 6;? 52311;: eggsniiy T' auisizie Endia Q!' sg:>e<':*.fied ierriimfzg Quiisfzié §;31d§a; £318 case may be, under suézjsecféaézfiv{§},f<§:f reiief of tax, 9!" as fhecase %';v":,_&y$€, a1;d_;d§:n:'e (;j.f " daubfe éaxaizign, ihén, £:zV'":"§{aiian:"§o_ :52,-if eizsjségéée' éé wfmm such agreenzeni ijhe pféaiéifins if this Ac: s§:a£§ appig :55» e,3f§§§;i' rfigy fiwreéeéeffciai :0 that assesseef' ' _ g V' _ {3} Any {arm :£se:§--.E§L:}< :':o--:.&Ac:i¢f';ér.2.¥a?d¢: Ac: 0;' in {he a§?8$?fié31f réjérrgd £5' :'}:':-}3u3r1».~.s;eeii0n {E} shczéé, unigrss"":§é: .€$;2ié2§; ..;§€f1+ej;'i};§1Sa§ rsguires, and is nag" i:zc::»r:::;:s€s<::%:_;?,y Lu£f?';"?f§5e pro_;;isz';§ns sf :§:i3 fiat or {he agrééméarzzf, §i:2z;e.'t?:;a§ smug, meaning as assigned :9 ' vzste fssugd bg mg seam:
§§'s:?$m::2e%:f_§%%'§?z£.§Z:;§f":ciai Gazéiée 5;: 25:5 Eéehaij.
-..£:>a;5ia:%1g:.3§i3':: "1- 'F'ar 332,6 remazsai {sf éeazéiia ii is de:s§§as"5;§"£§:a:é {E23 C??;fif§€ af {:3}: £32 respecé af _af9r»e;§§--:2__€§5n1§a::g:; £2: 5: Fiiie' Ezégézer {Ea}: 33:8 @353 at vzséizfgvfz vziésmegéia Céfiiiigfifiiég sis cfzgrgeaééé, :*:~:§'z§§E ne::a:' §3e.%*é§i:2;§'§ed as $655 j"a:;sez:r§§§e charge :2: éevgg af éax 4' z §%:,;"gSp8::: sf sw:§:fs:;«?ezfi§rz casargang. §;';§:2Ea.:'za£%£§:'z Z» Fm iéze pzgyesres 9}" {his seséfan, "gpeégféied ééfiéiazy" §?'§€§§"é:%§ mag area, mzisifig Eraéig E/, i :32 which my be zwtzjfieci as sgzgh fig Savemrzzenfii " " 'A "
£2. Fram the aforesaid si'a:u§'0":TVjg'i'pf:3§i:~§i;é§::s V§§i:§"*:%:e i'€i€'V£iITii Ciazsses 1:': {E16 ETAE iflis cE€::1:'x 313$ TViE§'ét§.:?r:v..i_:;sVVV:%.iiar§:{€:iVL' éistinciien betweén myaify a1;:£dV«.V"§:°e<3§' servézifisfi Expianation {2} is '.A$i§§:zf;§éc*:i_{3:1{E}AA Seestiarz Q defizzes myaity fgr {Che pg_1f'§Gs§: _.gg,%§';§-V.fg§§:;t§;ise. ii amaunts :9 corxsideraiiory £'é§7.}:iTiran:sferL v..ri%';i,3hts gr izrzparting af (if; 01* the use sf 3 §2if5i€1'1f, énvenfiiéii; ::f§Vié:%iég';3{":s€<:§"§iV"iEf1z1u§a 9:: process at tracié maria V'€%:' £33 inciazfies émgarting as? any ii':fc:r:33e;i§§:2 §n:'::1z:s§:ia§§ sesnmfirciai 31' sQi£§'::€:f_:'§3 }iE}O£V.§é:§gf¢E_,'_'fiXp€§'§$§§C€ ei' skill §'u:'th€§ ihé 1,236 or ~ Véigégi is ':;:s?{%._é;:?sj; ézzdzzsifiai cszzzrnefsiai 9: sciezziéiéc eegaéggzzanf; H 3:2 9:" any aéhaz righiis 3::§ the iniaiieciaafi Pré?'§€§'§%.s$"'%z':$§§ie§2$§ éiéiersén {yr sefiéefigg Qf gay aéwécas Ea wigzxjzzzaééiééié wiéh 62% aséizfiiisg :*€§e:'re§: $83 if': gaibfiiazzges ii} :9 "'._V§i€;§"{£¥}é3.§ 332$ {V}, "'IEi&?€f«3§e €333 §aid; fm" §r&::$f€;* sf giighis Siifi §./ sarvécas i'€£'1€§€1"€§ in ihai rsgaré censt:':i::$s:V'_*---.._:r§:;a':§5§Lf§;, Eéixpianaiiarz :3: 3:} Gauge {vii} :35 Sii§Z}m'3$€Ci§C¥.i'Ti.,_{_:§§ fi§Z.:S€_C{E'3fi. ciefirzas {he §hX'3$€ fees far :€<:E:n§::§§i se:fi>;::és-:_ §é;"t1E;e' --;i:s;:_;rp§c;$ef8f " $131256 {vii}; It is {has e:QnsidVeraiic{:1V__§<35'zi_ Eihs :f%E§.;?5:éE"§:iE§!:'.{3*.f *::';1"i3i manageriaj, i€Chi'1iC8;i er CGIiS{i.}:%%3§2C}? sV.e:'v§.<.;:esA.T _ Z~§é§':; gfiere is Iié quesiiari af any fight. {figs §u;reE;; f;:;r ::Tr2.;e._ sazfigiéés féfizderefi. Sé uzzzrier ihé indian Eaves mid is far {he transfer :3? :3, Ijiigizg in 9:' for rezzdering sf any se:§€£:§ éééhnicai fit' consuiiancy serxzécsssi i::h«:.=-.V :;'_sgt i_§a<§§e§¢ In iii»: Case €32': hané E: is ii; Szaiura 0f S€I°%"iC€S randsrsfi is ié=:(:§3:::1<.,'*2;§_ I§;'E:'."§1';5ai§L;?,L2%°§'1;~. ffgéjféffireg :1; is iiabis 'ié fiaxa 822$ this fiab;iE:.%E}; 3:23-6:3: ' '' 'é;:§;é€%:* 'figs Q{}1i§§Ef '§'a§a§>;{3:2 Eivaiéafzca A 3§§gf§':é7€If§'£'?33f$ ._$e<:i§3 %9: §§;§ zviiich dgaés xviéi: {he $921532 'E'a§;at:a:::1 _ "3:-%§:€§ §é:2i3€z'£:§a3_ '.1:§E3."5; ihs pmvéségns @§ 326 §"§;"'E§g% <}"é!$1"§°§§%$ §:%:;$ gfeiésiergs' 1525 £115 Encafize '"Fa,:-2 £33? in me 1'§£3$i£f 95 ascefiaiamszzi ef aizzarggebiéifzy is %;:§ta':;§::e~'?s:;%: 332$ 3.§€3€:""{ai§"2§"§:€3.":§ sf ma: " iiz:Té§.:§:£~E'a.X. iafagég ihg fiapfi}: 8323:'? :2': éihs 335$ E?fiQ§§ Q?' A' $3.
mported in 253 gm '?§6{SC} éieaiing mm 213:3 _;;:;x~{;;a%.::§A;.;:'§j:~:"i':¢;ié;«:§ as undr::%:*:» "E'a:::aiz:c>rz af foreign 1"
?E£)?":-*§'€.'S"§,£{€§1i§G.7%;§'.'3..4'¥:;€?'S.'V.--' . V V V 43, Tax: :r:;>a£i€SL.L»..V'g::éner;a£5§JV ma gmzsésigre :0 :'§1e_efi'eCt A7€'§?.{%.??f:'i:i:§}&"5 "€3.57 £2,229 cgmirczciirzg Statégfiyaili g«%§::gr:zL'.i}2:,g'»::fii;:x:€:;ti:;z: af irzcerrze in {he respeciive 5SA:a:f;2 b vAA.>.:'§;z}:"E;§'%2f{ express pr0vi$ion_iQ..:he :_:5:?:§£ra,-{:9 ivy: xihe ireaéy. 3: may éséiv }:.;{;;)p;;n., ihe _ f:.f?.X L';"I with a foreggn couffifry vzzgtz':-:é9ié:Qr:"g£vin§ C0?'éC8SSi6I1£i'& <:--::§npareé to {he g:>=::>si£?z'Qn 1'-.§:n€i;a>r _e;+:r:.é::'r:§ :1: {E193 gain: sf 2:322, §¥:'::«§;;g*::er; Eaw mfig subsequsntig kg amé*?:+:§;€c£, Vrs5;i:A:::i:bé}§.--"n;f§?,e érzaffiesise Q3" mix: is a Eezégé 'v§QE,€}€§" §'£é2E'.i:vii}§'l§L?.§ has 396?': §3"{}£3§§}:E'§i§ 5:: 332% $9,': A' ..... ..
Sirzse €323 tax ireaéigg 355 éazenéesi :9 rgiisgf amfi rm: gag rzssséégaig Q?" a §:;'7a%*a:fr§;:::*iz:§ :::<::2,2rz§%*g; 3.: § giisafifianiagge wig/é,-3:3 " .Q§aer iaxpagszwsg 3e€z";g>:: §S éf €523 §n€§§'?:e~ia}: 55:6: 535:3 Eggs': fi?F§€:?E5§8e',"§L ié ciayzfgg gm: wag §;g:2§§i£°£ai grevigisn if": $528 fags? zzséii 3295 ha fismied {:3 :3 rasiéerzi iv/» cf :3, geniracfirzg zaunéry wzeréég §?~€'C{}fii.§'£'-'' ;. correspanding gmvisien is"; {he {ax freaij-3 és;'"£s§ss: T' berzejizriaéf ' V V The previsians cf 3é'Cf:Z§f1$:-*7§,'zQ:?1tg3:'--z 'A are expressiy made "subjec: §é'f§i£'~pfQUi$el£§i??A:$: {hits zicéi whim': weuid §IC§fi~f{:é"'S€Cii§%i 95 £5733 "AS :0 what usouid happen 1fr::«.,:€:?z:.>VV_eve%:t Qéénflici beizzseerz {he prsjéifian 5:22: ;5{ci arad ii izaafieafziarz isszfaed 2,z3:d'?e>:.'V13*g3<:E§_@'§'2. V';?Q'; 91$ 32:} iofigef res iniegm, .
' A éf.:§2__e ':;f§;2f';2ss;2;id..€«'2se3 makes 51: eciear ifsai fiégigciai _z':::1{és"§sf;s;;s if: Ersdia has been 3520:: , $e<:§§'07r:;5. :i}8_' €i$'V's;?¢€.:§f§s§:ZEg érziended £3 gnabée and "ea":;:149L:?e;2r :,?'é;:a'. :*Z':£ I:?§?fQ§.- Govemmeni :0 issue 9. :2s::#;:f:c:::'::a;4:' Vfér. §E?'gi3:§ E}:'If§Ef§€§;§€0F? Sf {he igsms af G, * dieuéiie»f:g:£€s€§£5232V'>'1::af&a:zca:2 §gree:;":s3ni. §§2?zsr': aha: §2.§;;~;i;erzs, :?:$"jg¢;s:'*7e§:2i$:§z2s of 3:53: 5:32 agregmeat, wiih .V:"e:=p£?¢2"'v§$ €{£S€3 is z:2E2€g:§': wfaere ifzeg agpigg, wazgié 1 '¢€:*§;?::'i;f:Q§'Z:T€;TZ.'C<'1i'.).€?"£ if z'3:;a§;:3::§€er:: §i'%€§"i £525 grgazésiarzg {ff figs: We appmge ef the reasgniizg 5;':
z 5326 séeaésiargs 53312553: :55 §'2;<2a2g ?"Z£%§§}:"8§. 5,?" E: was :25:
$335 §?'%!I8??.§'i0?E ef {fig giegzisiazzare 52:: 32352329 5: dgggrmgs jmrrs ffzg gerzefizf §?"'"£}E£"f§§§$ af €5?;€§f"§€a§£5f§_§7 :9 fax wider S€£§§{>§"§ 4': azié {he §;€?'"i€I'§£§ ;::r*£:'z€:'§§e 8;" EA//,.
ES zzsgériainmenzf cf iaiai izzcorrze urzéer S€€§iOI"£. :55' 53:3, (her: :'here was rat: purpese in secitians 'iwbjeeé is me laregvisigsrzsf' ef _V zzerg objec: af grafting {he saiéii £13,353. u:f§*s.«%;%V A - .' said clause is {:0 enabie ihe G0L$:%:z:fz;%zezét «' issue 2:: noizficaiian sééiiigzz émplerrzentaiion 9; {he :é%;w;: Qf éhé" Ems :%,2?::c§2 wauld auéarrzaticéiiigg ";2r0z3:s£a riS hf {he §nz:9r,rze~tax A5: :5; 'ifjzie '{§fV:V_a$ée::ainn:eni 0;" Cfzézrgeabiiizy 156 v_ agésiéféainzrzeni of total ir7;;:ci£?sg«:#;'te €x:e%§r:i":3;!:" i:;éLCer3s§;S:ency with zfhe :erII§s'of«ihé-£3'fAC-,--.«/., hase aireadg rzaiiced V§'i:2;*§;;di;:§ ;2fe:r:f:§§L:§'$;'_. under {he EQ22 zéci; was E:~r°éu;g_4:}*a€Vg9%i" $60}: yregigeig fa efiafiis Size »¥?.f¥€Céé%§i§£?__ i:':§ zfiegaiiaig a Qfiéfj and e:g;:i::}::Zy ;f§?f€g}§E?§Ti€?1E §%."""Ef::€zr: <:ECCs?p3f§?E§ {$13 {?C?3'1{€f'?:{§Gf?. af $326 ..{'€:;7}_§'ii¥{1£Zi83Z:i§ 23:3,: £529 pawgzs €X£?§'C§S8§ 53%: {he "§':§§i%;{'I'&3.K.Vv£J;3§{}a€?"§Eé'?"e€§'iZ zgzfier geciésgz §Q sire? gieiegaigd §é.¥i}€:§f?:~,¥ af Sggisicgiéng we are zgzafiée :§ ség as $0 ,. 3; éesiégaitee sgf §egi3ia:':':;e gamer 5:: Q3: eases Ems 219 p{:::.;:e%* is gran: e,:~:em§:is?:. '3'§*:e§*e :'};?'€:" §:*e2.2isz's3r::.§ gfiéflfé 5?: $ia{§aie§ mafie 'fig Vfiagiiazzfigné aitd {$28 Siaée iegigigzzfzgrgs zssfzsreira {fie gave? Q?' 2/« E0 «M3 Canziiéianai 9:' zarzrrsrzdiziarzai €}:8fI?;Z}§§{3?'i gs":/,%z.::Lszi<"):'z,5 af £329 fizaézgies are expressly ' "
fine execufiizge. Far gxamgie, ;:::ezz__ in .V 2366 the ifienirai Exalse 51:25 ' éffiézje A' are pravisiorssfcar exenz§§:anf%:}n€"2'§Qe £ev;:_";3f fséé' seciiorz SSA af {fie {:'8V駧;';éi1{v'E;>:€;{;$é?V_'§'i€.€VV,ZV secfizfirz 8(5) sf €328 €er2§§'i1{»:':i7ef;E€s 155.25: 36:, 955}. Tfzergfereg we .§,£3 :'£.;E%>éf3é:??.I if'zeH€:Aa:?2 :*sz':i€:9z: {hat the {i€Z€gC£%€' Qf ':3 ';:>9w§r sagmai exercise $3.16 powe3r.§§f §::xéi??§i§;3;fi :f:f: séaéuig, "
33. Veonsideratien paid {at €%§_§€S'ii£ut$s insane by way' 35 {ms fa' ':e <:.ifm§§fa}' Eieweissa firéicég E2 sf éhe aferssaiéw'>§;:é§;a;§1:#;§:£%_:§.e:${*§s "fraaty fiésfizzes {Egg ffif éecémicai :"3s::§i§:§E'c€$? far ?t§1'§'§2;§;§_:3;5:~e Q? firéicifi :2 which @6333 xvii}: myaiiiiss 'ezizfi 5:63. §3:"'£%chn§c3§ sarvisas. "Tizg few £03" iesézgiaaé §€I'%'§:3€$ «iiig 'ggzéiaigzizaeizt sf 2:23? amauni ffi 9,325; géfgazs in séiaséézifaiiéa far wsrzfiezizzg Q? at: éechgécaé sszgvicas agzéa if A :3 If E " :§,2§E°: --§s:"¥§§€5 mags avaiiaéie éacimzicai kfifiifsfifiéigfi? fixpagéigé, " --..sE<:3i%E;& §;<::1m::~§f:a§2z2 :3? §i"§£f€?$~S€$, 2% $323 2:%€%1::13Zs:aE E{z;§2¥§6s§ge %/ sxperiise, $313}, krmw haw GI' §r:3£:£-gs is 229?: :21aé§3"az:a§,§;E;i§§;_ 3I::§.r the service §i'{':Vid€I2 whe has refidered ie€h::§::3ai's¢r'vjCe'§{;r iEF:ef::j ' 1{3'£iI'}'){}S€ af Ariicis £2 Qf §TA5& it 2-@515':::§i'<.gotis*fiféut§3 _§€Cé§_f§w§ techaical services. Te tha§_exter1 t1__ {i€§fi;':_'. : O%?:' é3f §ééVf§@;..L iechnicai S€I'ViC€S {mind in théggreémezzt. ;3V.S~~.i,E€£'g3Gfi§*éiS}i:V€i2§ Mm the definition af fe<f:s:-. for .§";<4:c;§'§'i}Iirf:1';'E:L. sers}ié§~S. V;§¥*ssr%Vdec§ in ilxplanatien 2 1:9 E1} $5 Seciisn §. Er:
Vi€'W sf Sac:ti0:;._f3*S} th¢"lééfi:§§§iij§:f;«..§§'§ 'technicai ssrvices centained gtaiuiéfy ifirovisiens c0:;iai:;e__;£ i13 §::;§*:Vé§:_; latest agreement between infiia aiariiies this pasition, whers figey haxsa eA§?;;;.r_1Lé.§32€é' sf tins wczyfi 'make 3;<;3§ia%§eZ :%.<::'::§:;;iéi_;zg is :iE'f;e '2ifsrésa§é fifififiiiififi fees for 'ieciiniéaé ;'§€§""J'§C€'i'
- ':1"i€':'3.{:E$E".";§*?i§é;l}35€E';i$ G? 3&2}; iggffié fig azzy gsysen in CQ£ESi<"§€I'8,.§Ci€'}{": fa:
'V%3,er'%:iC::7si»--.V_§:f:f €::«f:%_§..;{:iQa§ rzaézgfg if Susi: S€3"'%f'i{2€$ make a%z3,§§a.%§$ iagiznicsj, éirgegwiaégeg fiX§€I"i€1'E.{3€€ skiii Eingw E19315 G: §:?"{}€$SS€§S., :%sE:ic§;_§1;:a%§e$ fiha §$;§m: aszgaézérig éhs sfimifie E8 ap§Ej; ;%§sc'Eg:':3§a@g3z csaiainsé Véézerain, 'E'E"';§%;:g§% iézig §i'§ViiSi$E'i %$ :25: /,.w,.~wwmW»'mmwww 2% Cgnéainefi in inéjia Ne':herEan§s Treaty? 3}}; v:riL:;é"'§f ":3: 'I316 agreemeni, Céause: {IE7} {2} eafis 33 :.:r:u:Ez:~2:f:.:~... V if after $29 signafggfg { i A under azzg Can:2e:ziior;.<:2;*. ;'%grreé'm_g%:: '§e::.23é':;%;f;, .f:;;é£é§ and éhirfi State which VE¢--%.::;gmbe:_'_a;x%;.:e "éggm fgzciia sheuid iimii i:$.....?§:j1;?gaiéa>;_2 £5 t 'sratmrcé 9:2 fiividerzds, £r1€e::3_$f§'f;:, r;éyc;££7;%§S;V.'fé%és far iecfznicczi services Cf?" payments :z:«;eV[vE2;'5:gg<g§_::iprrzen: :9 :3: rate iowgsffer :2. sféésfié' vfhan {$2.6 gate m' sccggige' 3%; é?3i:':fC(§r§z,§é}:§ion or: {he gaid éterfié dczte on which {kg _.rz3§«,?:;fif23f"'g'%;2'é.£2':§:;*r: "~.§:s'e3>£ses"i:lé?o;:~ "zfir figreemené §?I{€?S inégfeféé'.3f§?.§'Vs<;rfa:2_:%:;ie9%' scape as gmrsided fa: ii'? §f§:Va{'f3@rz2:g%§,{€:§:2 53*-.§§§ré€m€n£ 022 £323 saga fzgmg esf é2'w é::?--.?;€ sfzaéé-afiss anésr 552:3 Qefivefliisn. . 1:223 ".,ffi1€f€fG?€ '£3123 6232256 :31 S§:1ga§«3:'e agrefiiéseizé " ~'§$:§;i{:'?1VéX§}_§§§ii§j? E°?}3;§§$S ii 3:633' {Em meafiizsg 0? £226 ::zer§ 'make a;%;é;§3.§'§ e1 "2326 532$ cigzzas £233 is '$5: sggéiefié 33:62 3% fie réaé 2:35 §§".?i,§ agféemaaé aésa. '§%1a§§tf<32*a ii {$223923 Ehaé fa? aiifaciéng figs ' §ViVaé:;§E'§:f_gz ée gag: tag: ::<::i {>i'§§' $33 sezwziaas siémzéé ée sf ieéizgzésai E %/ 2:1 2'}.3.i'{.i:"E, $13: it ghmsié be made aszaiiaioié: :*e€ei2?§r2§ the iéchmisai ssrzricssa The :eC_E::;é@1@ g'g§ W113 sansidersd émaés avaiiabie' whey; the '§.€i'$§2:f ':¥_9hauv:f€C3€;iyé§ aerwice is enabkzé is agpiy £115 ischfiéiggy. T1:e»'VsVe;ffi*;cé §:;féi%:<E'sér in Offifif to ranéér ieairznicaé Séififiéfifi usag-:és;§.<::§;§Ca§.§{:éE::w§edg€, axperisncee, skiil, :~;nGtz; %:Gw A555" §>zfe:;a:é7s3ese 'f9 '3;:::*a<:: éhe {ax iiahiliiiga fifgai Eiechzgiaai §:;%1§;:a:§«:-:£'§;;§:, '€:%;§e3A:*§:f:::'::J<=:, siiéii, iiaew haw 0:' }31"()C€§'>S Whi<:.h i:~_3_ ussiéég s;$;*§?ic«:v'§}_rG'éi(§::?:4 is render iecizrtsicai ssrvice Sh_<f¥7;;:3§C§" 'B36 4::§af'Lig3 aivaiiabie is the recipierfg sf 'ihe se:vi<:eg,__V say ""i§21::§,: V "é;E;é' faé£;}_i_¢nt.3 333$ acquires iechnicai xnawésdgg, e::g:4:::s:*a:::i:ce;"v:3§§:i£--E_§ Emgow haw er p1"§{';€SS€$ 3% &$ :9 Efifiéfii' $23823. %:%:C§'::::%%S;E,.S€;§f§Ii£e$, $n.<:€ 5}: gash :&<:E:£:cs§sg:' is ma§§€'v.:a%;a§%ab§?Aiéiéé agar: ta €329 :*&<:i§§&§3.: :35 the SSE/'"§C€ is mags :;§§?£:$ af»'A"%€£3,éVA' éfistgfifigiggfg Eézs $93.: is net &e§e:;é¥::':{ $3 $333 V:s§€ 'e.§ ':%2é: iégémaisgg §'}§--' 32:6 yssépéezxéa E326 rsgégisgi 3333:' :'§sr;feim:::.g§ :::é§j:é:(:§*;:::$§e§z age 9:' may :33: 2:33 8:6 éssfigoisgz, E: 313;5_E'3%: haaézégg 9:1 iézeéé ':axa'b§%é::§:* aggsat :23 m§1::€:"::§d§ "~%€§';€:zt: .2i§:e"?e§§'::::£a§ S€§'%*"§€€ :3 §:°e2:§§€fi, 32335:: §€{:§'2§§§ai games is :9 be p rnaée 3335: :3? E33; ':32: §${:i§§s:=:::%: 5:2? fiéfi ssszvécs fir: §:2:*%;i%:1€:* €§:3é2,:::i Ca? 3/, 31 his Tsusizzsssa Meraiy bscause his bL2sine3s is ég;;5é§:':§é§;':--$i __<%'>z--'7s__{§:A¢ §€=::hn1'ca£ semzisa which he rsscflves {mm §}1€~vS»*?,ifi?iC€"§3V::'fi%'iG§»f?__E"', '£15' {ices no: fgiiaxsv that he ig ma1:§ng:.'us€_fl<§f t'éA¢§mé§r}gyMw§§f,é:%1 ' the sewice grevider uiéiiiseg far reizdérirgg ¥i€,<:t--§:::if:aE $%fF'v;'V§*L?*E3S';~' ,..
Ehe fsrux 0f the matter is 3§I'i:§f"+:f€z1d;3r*i:1_§"'@3§V5s:;%;:§:Héeghizicfi services by the serfiaég ".%*V*}i{§f§¢§'1E3§""§§A€V %'€Cip§Ef:%Z is finabiéé to use the prswidar hafi useci. Therefgzfr', VpV:*e"fii:dVer makes available his *:ech:1ir;:a3'--%;né§j§§3f{edgt3_; sxisgrienée, skiii, know haw 3:' process is the recip*§«:: :i éafthc _é:"es_EiVI:i9;:z2J__V §¢r=i«'1?c€; fir: V§€W sf €328 Ciazssas in the: §'§AA,u '§i§?&3iiif_§Z_}i:fi"v~Ea;'{ :19: atiracied. E5, , * » _ ;§"s2§ iéaffgevé fiééiiigfiai i§~G§i,€§§§i" §v€§}€i'a§ yséifid an ' . g::,:;2g:z:gn:s- ég fieirzi am? ihaé was 33:6 saréifir izisézz. flaw tizaya is Ta' €ié§3f:%g:%; Vsvgaggggyiizzg fire: §:':'§a:'"i::2::r::. $36 éérgéé Qfimégmeai 52:2 :é?f:.i:§%': E:T€'f§.s§'3';;f§'.»é.ié is f:§§8.Ct'3'é :13, §§'};fi Sufigmeni 95 mg §:.§Va2':{)% §i2§i::g ;é.a;zi3:*:{3:°i*::; :22 éiizs Cage 92? §£§F§?%f§ Eiéfi gmazg " "éf§'i%;€E"€ it 'gag %:e§a:i as ::13§§:r:~ 32 "'3"he expresséarz 'make avai£a.§ée' 951%: _.__ A' V recipient af {E22 semice shouid be in a pésiiiikfitg. * an enduring ihenefit and be {n__a::.pQs{:ic*:§ '$95 {fie Fmewledge <3?' icnewhaw in izfshi f making available She iecégnicai §é::'zz§:;,2¢}iz:>z::, V{?i2é'~_ " recipient 0f the same get A逧1,§i§3j§,?%§3€I3:' vfizffié imswledge m azperiise (able £5" zése af it in future, irzdepeféiigni ;::é:f:':..§¢e prfi:'.§i:2%r. 8:; when {he e2<pe§"::z'se;':%":_Th:'§,:z':;t:i.:*g;;¥' 3131 33 :he gmup is yravideci.-:'e;::*v:h§: she graup :6 be appZiéd"i:3.V:.mr:§fi,z':2gL (fie }§::§i%§éssA...:§§1e emplsgees eff {he ,e3§§::§2j.2cg:£' £0 {tarry fin {hm bv_:;s_:';'1é'::SV":;*E;::;Vi_f.::V£ on ifzeir own Lvézfzzazzz afejerefA%i{:éV_--.f:g ~.3:é'r:;§§::«r2 grouider, when {he service §V:i§}'Fé8I?E§3?3.f Vc::sif%:,~<3.'9iI 55$. 2''? 53 net as gfjar mgjciszg Qi§Gv,Vi§-'§§§§ci?, :§i:ea 'A.§£'£§§§€?Ef magi aéss $8 Cozweged ' <s§3;ec§fi;:é:§§g;_V fie rfgghi £6: Ci}§'Zi§%":i£€ £29 prssiéss gig: 323$ £:§;§€<:€- gmd §§é§zféd; i§'2駀%"' {$23 serzsém :::§:':s3s:?:e§:::' an €::; " " ., _
-. 31:: 33% aferessaid case, '$325 ggfiiécazzi héiéing . .A Cje:::jg2':;:é}r W33 2:') §£'G"%3'i§$ is ifs gubsiéiary Cegzgazzjg £3": infis. 212$ §.§£*¥>:f;£€ '£9 mazmiaaiure 35:5. 83:3 §:*@§:§€%s§ €226 §§<:€::2§$ 3% use §/ iachnciggfir, iechnésai markéiing ané z::3r31rz2€r::§,:%;!§é::*::9%:a::~§é:§€3g{fig: {he znanufacmre, sakes anfi aévsrtéseizgént.3:2_§é".§f<2:r:::st§£3é 2:245 ihe grcréusés, effer iechnicians, rr:ari<;€_ie'::3, ":gai'«::%szn_a:2.,'a::3~h:r;>:ise ifigai mange} afifi the exgfiyienced t::11 ;2.%0y€es,Té9giséigfi; if: éiéé. activities menticsned abgve. "'~i*.§'ifi:<¥;,er 2:hLs--:._3é:;::_%.:c«3 ',z%§ree::1e;zi§ specéficaily 32$ >S€I°1?'iCfi .Ej«3<:ipi§-iii 'rV%:quVi'Viz§_ihe 25$' :3? proprieigry krzawiedgé ané §r<:>:':$s$:<;é§VA !j;'&£<;§1g-gfrzgg' i_<_:T Gmazpfi Specifiad services such izaiés' zfiariisiing, farex managem§;nf:;.." 'V {egg} ::. gfu;g;:s_;$:>'c;i: sic. and speeifisd .:<%::§:fé12u0us hasize. Thefzefarsé 2?:
was ?:;€1d_'i§'iA ihaé iha €3.36 faiis withirz iifie ;§u:1:i€g:%' i§'i?;;ai's§é;:*-.§:;'f figs B'§z%C an Susi: §sr:;é<:£ whétiz aye A.i';§:C'§§a}'§ :§V:fA::i"Si.2b§E§iaV:*}r '$9 $16 agpéigazzi 3:' €§'§@j§"§§E€3f§§ Sf 'V V' . rigid §§.§»is;§§:::§I <2; ifiééfifiafiaa for ésshicéz £226 gaymaazi §:'e3:::":3:>€§ ma égriicie is ta be Eggada Eéfiffiffiffig 3% 3 £3337 §§ f{}§'1§}§T3}'Zai3é {:33 £66 fer' 'ififiiilifiai S§1"V:§€€. Evezé 0'§§E€£"%§3§S€ 3?: £3 cisgf zzrzéaf 3323 2333235 :3? {fig agrgegégfli '£218 §:€€33i§':§€:2i§ :§§§§'s§fi§'i%3§%? in 'iéza :2':a:22:§s,¢iL:r'i;:§; ggifisg afivsyéissmfiyzi 3.22% §§s3:::§%:i@:: :3? £336 graflucig ta Ezzaée a:«'3;iE3%§i: ?§1§f€§Gf€, SE6 3/ , __ ,.».,.....§..._»v~ afaresaid éérzding recsrded is Eagai 33$ cgzuzmi §:::_1.£i5: with .
':'?. Yet ancstvher éudgment fs:1:é::i_ an is ."i§1 '£}::>3 gas-<5: of». szmu. gvnza a1gmz% PIa.ti%2;:'g :;:ra;B;;"':;:ée the Auéhezééy F3: advancev R.;;.iir:§.§~;'éi:,§. 9:1" finfiings remréeé :5: PERFETTI 'mg mg zha: "ms expression 'ihe rscigsiem: ef ihe garvisse shguiiti an enduring benefit and bg fizz; .:fi*}§V.:§<new3edg€ or §{i':{3W'~hQ'W in filiiiifi 011 _'{i'.:€' inciusiriai sgecific $X:S€i':'t§S€ is grozriééé whish is agpiisé in mzmizzg Eta %L:5;:.:2?£:§s. '1'Eée;*~ sgfigéayégs 95 E316 1:331:32: :'j2§:'n§3.::3; geii squippaé V ' .:e:L%::a;°§"§;f' .r;r::'~?{§1€:=§r 'mgginessg maréiei 9:" sergsics market 5:: {heir €.1»??EZ'?'3 §;3i*t';::;:é;§VA':w?;i?§&f¢5§1€€ ié ihs gazviss gmviész" whey: €336 $a:r*:;§c& i?3:gf:f€s'f;1°:72.€f"%(§: :'i:;§§3'}E$ it} 3:: 6115:, it is 3 gags <35 méiiifzg ava§1;a'§';€ 'ihé éi@1§'%§:3i2::5;§ Eigzzmsgéééga. E36 fzffiifiéfifii {:25 333::-3 gagviss azsgg V€:_:_::§%;€:§e& s§ecif;2iz':a§§z $36 zighé ig §$'i'}'§,i3"1"§:{: ihs gragiiéa gist E§i",{E€3 Tiaffasé 3&8. aéggi E': 23:53:" *i§::& ggresméni Gr: fig axpéyy. A/\ 'V ..'w....,.w.«..~...u.....»~.oo»«~.au.a...»«,.y;wu:m~¢omum.. 3.8, Fran the afcresaid 3iat&n1€nt_ afféaiavj i'é:--..§s«.c§t:a£* '£he ~.
:33: is whether the resigéeni sf iiéie $%_:::%>if{?e"«;s':¥:Aqu_;:p;>¢:»zj_'Vis§.c:z.rt3%' 0:3 his business witheut I"€f:E3§I§I1£3€'§0 the 3€:r3.%ié.c §'r§v§d}:>:{" iffy:
Es abie £3 carry 3:': his busi12::~ss "~§:'2 fuzur-3_ %2;r'ith'§z:fi;:é*:e iechnécai Sewice af {he servics: .g;,">revia'-£324 '§:f: ':*&3;~§§:§:ct af :$?é:"*'i£Vir:es rendersd then. if: wsuid be sla;z'C:i,_":..2¥:2::7*:sc::;§::{£a;: ';;::awr;edgs :3 made availabis, EQ. "v~..v'§'Tr1é:1.;§3§'f?' J.;:'«:Lg§i::r;¥n£.._o¢::.»vivhic%1 reliance wag fixed is AREVA Again the e§§r:i::m exprésged by {he;'§gfi€;%.née--R%§§§:;§:': zviiéssuzzéer amdér {he teams sf Lag:'&ié;:?€:;V1i :he Fr€§1ch fiarzzpaziy has 39 §ra:s2f§€ $::§§@r€ fié 3831:: im £126 $569; $2?' Ezsfsrifiatiars éggiiaarzi 332% éé $523 gafisifiiafiss 3:': {E23 :§§"6"if'§$§QiE af su§§s::«:i S$I'V§C€S $332 $13 %':'§:1£E%3 wgaié £2333? mags 3;;;aii§.%3§e, 322$ ?:{-i.'£'§2§'§I'£33 "ii x%§%£ié§:E€dge;"eXp€r§ez2€e ia 232?: ;5:§§%§{:a,z2?:. E3 2:233? %'2®§'?€€f§{'§. E? 35:35 §:"i€§:§ iizai 332% gezszica §re:>vi§€:" ¥.éf};§§§' 33313 3'? £~'zg§6&§':'1€E§%i gas in €316 % §/ §8.'i"€.}.§'€ Gf {gas fm éechrzisaj services and iax2gbie..'je1:iié: aha §"§'AA 2.5 Wei} as uzzéer ihe fifi/jtnk
28. in the afaresaid gztasga {he :Es:;sir1es;s_"_;3f a'3f;§§§.«::'é;:::
being that sf exacuiing *f§:I"' aiéé éistribuiisn sf p{3xx«*§%:'.._.:3:1 &::i:'::;1§§§::;'VV"?:>;2fs§s, ii"§.s" §he Frenéh Cempany and ether eorziinsgsusiy uggrade &€$ig§1;~:,., e:»;:;§§nee:£ng plans and formulae for the purpose af its busirgsgs.' setting up sf an exclusive giatfgrrn' inibrmatien technoisaga E3131: far azzabiééigt. éaia iii ihé fem: cf degigrzs, flan.
::":siga€€E_;;::d €':§.gi:':§e§i::g §$§"§E'%%,':§§:€ €§;€L; :2: 21"} $5 33} fem: Eiis " . §4§::%§a5;'$€%;5rVvA'{s§i_:§:e paymeni is cisaréy m§sai%:§ ag éefirzgd £22 Arficéé 232%; as ée expigxiaéiezz 2 :9 Sszséiaa §{:E{:?!;} sf Aifzstfe fi:.C*é.~ 332$ ggzésmsnt Cieariy egiabiisizm {fiat ihs 8.§§§}:=i'§8;§'fi TX 3:33 '::;__§:}§"e§3;,r§ E52' $2? §iES'i8.§ai§3ZE 3%: $25 fixefi gateway siieg §G§' H u§_:*éQ€:* izigiaéiaiisgz Q5 €%%.§i§§'§§€i".%€ '$3; Eyggcfi iaigcgm. 1: E5 is as? as figiisfia :3? '£216 sqzjégmani: wéiésh is iifiéfii' 52:5 cgrzémé a:°:§ 2335: a/_.
far fig business. Ehe ass af eqzzipmezzt :$_;'iie'ii:$3..V_"§-éizé 5-'L_§;"'3§i'_éé§.§ Cenditien sf Es/a.rra:1t;; argé the nstwerk 'iisesv "z%§anag§:gi:i'A ihe appiicani. The equipment irgnétaiilééd fgfsfc ':§:Ae'i::i:egr§*&Ae€i[ :'Lnié'~--_ éireva Net Qabai Netwark which is {he French Cemparzy for gatewéy sites in Noifia and :"<Zi.1f2en::aai:'" P§H£n VEv:1dia as the equipment hag bee:} iis€'é' Company in {:26 ceurse of itg :V¢{:I1i;:':;:ai data is the graug CGII1§aI'l§§?S; V 51 ,.
23$ ._ -- "£Eé€'r€_§fér_e "fr§i:'m. aha aferesaid éudgrzienig ii is 233?; §@ssibfe2._%:é +%mi:i§'--%i§§L:;e:i Lihéfs 3. §§§a§'§Ei¥€ by me aévarzts Ruling ézzggésréiy §::1u_2f$I$§€s'i, sf its ?i,&§Z"§§6§' azéazzrs, E: is is: %L?2§:'s . * ¢ fifars have :3 Eeek 3:: iize faaig sf {E1213 saga E22. szfiey Ea: ::s. :i:'§..;é?%£V3<$;¢:V%é&f ééga Sémégzfi grsvééeg E333 mafia azzssééabéas 326 ieghaisgi _§:f:i>:£§Wée§§6 tg iiézé gssssws SQ as {G fgiai: fits: iiamééiy :3? §§.y§;éé:;:€§: af iax, D 38
22. What is the meaning 3:' "znaka 331%?
iechnical or scnsultaney service rendered shgtiiidu su;f,:*§1"a nature that it "makes availablef if€éf_§£e:zii:.. "
Imcwieége, k:n0w~how and éihe Fsxae ggaéée 'iszzggiez $3 aimed a1: and result in téchficai eta;
so aha: the payer of the 1' déiiéé enduring benefit; anti utilizé ti1e"4"1:nj::ivi--'eg:i§eL' an M3 awn in future Witl1¢31"1t.:t;I1:aV_ gfoyfiier. in other words, it: fit availabief. the technical with the parser: receiving the sérvieeé. 'p.atfic:1iar cmiiract games ie an ené. E7: is ::§:'V.;eE21::z:ig}': ééérvicss aifered are {ha yradugt <3? §::::s§:2se..:ec§1r:e§§:gi éa§vissfiori aizé & Ea: sf ieahnicai immzsiségé
-. _ gg7:;:V %§£"§€I'i§.é3*g;;€ fif {ha service pmvifia have gene inég ii T116 §§' sifiis @f 32% §'3§'*€3'§fi§€'3;' simazéé ha is};-:§az'£;§'.:d finé afissrheé by 331% :*€s$ive:s@ éiiszi $13 §"€€€§¥%E' ear: iévafiisy sixziiiar ieezzhzmiagr er iechrfiqazes £22 £335 fzaézzm zaiiééosi fiégezidmg 2:a§$z2 the gffififiéfilit ';§.'€§ii?>.:3i§gr Wfii be " !§;*m':3i§&:'%§ gfiifiéé avfifiabie" '%?5§§°i€§'i tag @3332': asgxzizmg $26 if 3% sarvise is ezzabied :$ aypiy me éechnsiagr; 4_t§:s_e wmriséozz sf ihe servica 1323: may yequire ifiC§1f§€3§'§€f£QWE€&§;$4 skiéiag 6§C., dates :13: mean ma: :€:LéJ%iA:;ié'i'c:g3g' is giaéé 'a§rs_fia€b;§['€fi'é@ ' {he gersen mxehasing the serviiij, x;2zj:t§1::: fiijzé' "::*£€a::izig éf p3:*ag2'a§h {4}(b}. Simflari$»';~v.VL:'Lf§E::€ uéie r.a f ea; észhiclfg smégdies tschzxoisgéf shgii ¥?:%'3§§"3%Z3:';'T- 'bfe_§$z:1$§s{iérE:&*"f:o make éhe iechnais:-gr atzaiiabie. viii' sf cengideraiiesrg wsuid bs regaraieti' as $ff#:~'«é"f.:-if %ie§f¥:E:§v1i«%a¥g*'i§;;:V§§;:'de§ services" eniy if the makirzg iechnicai ivznéwiedgej £3 saiisfisé.
2:3, = gfhg Eats Estwsssgz EE32 aesessses aziééiijze §'2.2;4:gf':;"<:; §::a.?..~*;:es :?: €:€ea:* $323? {$15 €}§§€C'{§'if€ 35 {E33 ;'£%Li§'E?€§' ~ V, _ wiéi p:f§¥§d§'§§§i*:5§::aiii§, high .§"E$G§'Ei$3:GEE gaspE':j;52i§a% éaia V :=a:§n:29£:;§€v.»_ él":3:*"' .,_s$Z€{:*:§z:gT §2re::%a§§e i<:§m§€z"§:§e iafgeésa Eéaé ésgéssesa 3é},;;':%ewi£dge $315 Fugre :53 ba ax: axgeri; in 33: a$§€<:%:s
35 'ei%:fi..a §:r_ bams sufiffifg agzé sszéseigssgi fiaéa; §fG€E$S§f'E§. 51$? é§:é:*;:;§§::s§ iaéig 321$? §'&§b}f'3,§i€%§'1S §'E3;"«f€ ifi ha aayafisiiy A§;::3.ééA§i3E§€z': ifi €EESL¥,§'§: 'Q16 Efiigjhesri ;>s:35$i§§€ eE3::a Qaaiify aizd :3 B, éf} meet 3:' excseé the apecifieaiiang d€scri'§€e:i in ih::~--.ag:§€;*::§f§iA. it is me r€spe:1sibih.éy sf the Fugra is iai{§_éh:: a§prL%4.>§:*i:ii€eu '' acéiari ta maintain Size level Qf fiaizi §ué;':i'§:g.7; Sawéy. gxéas 31:6 3353 mentiaaed 21:: this agreement. ;fTE_3é'~{:ar:::*aC:A §mvidt3S'--~':E:}:2~f_ 3&2 heiimptsr sthargeg fa: :'§z,§§"'*..gnt§ré V.\s.:::*s;e§_t yespgrzsibiiiiy an $98? sf the a,s;s~cs:see§*,-»_
24. Th§TP'1,;gre ;a;}i:4"i:>'<:>.:fV::€:":--:érs;i::e;:: gzfiavides fsur ¥Zii'i€3'§i€8 sf a§§i§<:at_i:::'::*-3 :3§:Q; .$3,:ix,*23;r::::*_<3€:x7 .Vge0p1iy$iCal mapping techneiogias. Ehéy 3;:_'§"EEE€;"§E'C3i3f§ggf:€§Zi{?? §:§'§'f};f;1a§};}€'{iC, Airbgrne Gan::na-flay S§€C75EfGi1'}f'3fi'§fV,V'§3;fF§_Q_§I5i7:€' ~{;_':{ra:;:%y.i in the instan: case, Fugm air barns eizzfvéjgs h'§§§s'a3§:§::*"%3pésé§& éizgzs-éazrzaiz: 3?»? system; kaaam as j?;3§€}E€;€?viVw.:'gs' aéégisd 3:3 fiarzjz 0:31 ihé sumega E Qgpjg 0? $1393 ,*s{::'i:€§}' 'L":"€:p:3r'i 23 géssa géaétfié GE} i'€€:53"§, fits sairé €$p{s:*§ I "zi;f;Sa?i0;s;:é--%¢ "€:.i::a: _}~su:'v€y was sazsézgeieé :26: 3% §§€}C}§:S, '$23 §g::icL:§3:°s;.a€€ 5:Eea:"§§? 3%: 322:. ii aige gets aim: 7:323: '£13 3.3:
h@§:1£;V§;;§.ta, 8.{t§¥.f:iSi§i§C?¥1 §}§Si€§§'§ uéiiézasé an {$26 §{§§€§? cgrxsigis $5 ,fi;2é'*_«$u'§»s§;s':am§ wézicii 3% $6? $13; Efieffiiéés £33 363% 2§§i i:}€§§Qe§*;€§ E'€g%S§:'3;.'i§}Z3f1 §?'"i'»§% wag zsgfié £3: file s%.;'::"%;&§?. The %/ ... r~'V .W.'nmmm.
":''V§§e 3;} heiicajptér §il<3ts gnfi aircrafi engineérs 'W62? c»;§:':i:r;3a:--%f.§e§ :_f:*é:;::3 Becca}: gviaiisn 2%: Li€§., by {he as$&;<~:s_e;€%._s,,_ "~w.Q§§§%EE}»4: §;"GIIi§38;Ci System specificaiians arvié ;.:f:<:vi€_iAe'd_,.: ' aisc Se: mat ihe garticuhars such as Bk: Rec€i.i;5mf'a:':d 'E;-3Zgg1'fig Computer, GPS Receives, V. fiiifineierg Radar Aii'a:m,ej:¢r Aiiif1§'$iséVi:, "i§":::y aése pravidad Grauné Dania? {SP8 Ease Statien System;Magn;:'£i:§'EZ';2§:;§_ $i::if.§§::1§-Sgffiéfiem and Equigmént air Crafi 322% base processing sempuier by fiashggdisg 1 and Quality was cazriéé GEE?
SE? a §t3aS1;=s. "»£F§S vezifiefi by 'ska a,s$€s§&%s :€§:€-geaiaiévs ififiike §'"£§ii:%V $3: 3. $331}; basgis, ?ha%:@grap%:s am? 4, , §E3§<:.é:1i--f" 'A"§'eV;sés 3:36 iié§i%rat:§n$ regart are 335% filflfishfifiig 'EEK:
-- i§§'=:§;i:':2;i{;;3_g_1.. suzvsy igzfsrzziaiiaiz ¢:}--§:'§§:1a€;Za3g gfgaésm, ;¢:jo?::$§$.%1:':g'jiéciénéqégeg am eguigmeai «$p:3€:i§£ca:ie§':s 3;}? gigs ' ' g3:§%é'駧é;» £32
25. Fkam the 3f0f'€Sai§ niaiériai it is {:1 E";_,1::g;t,s cenductieé air 'some survey aging iiss sgeéiljgédu eq i_;:'ipr;:é:3;:sT Eielicopter {er the surwy was h:Ere;:iJ»A§3%'i§':§ ':asSs€s§~é§::5s«.vvV;£xVi'1 {E26 logistics sf {he survey such as f§ighi£'F§C£é>§dilI€§ .:f§~~fii~gh.ts 'S:':~:ivé;;u lifiés, canirol Zines? posiiionirxg, w«::+r€i ~s€i_;1i§3 535;' §'ugm{ Eugrcs éepuixsii te<:3:::1ic,aIz §er$,~r2';'1:;Vi::=;§§'--f:<i%:?A 'c::ca'nd«{1CiingV:ih€ survey and the data ce§ie<:t€::i ' Ersgvééeé 'ia the assessees in a piérzficulgapf égsngéiiéiération yaié under the agreerxgsrii for providing specific éata '£0 Cfififiufii éihe airbame suzvéggf. __ 21%} the ogeratienss :53: and c3}ibra€iG§ s me assessess saith ihe highes:
§§sg'§.§:2.?§ da€aV-.q:1aE§i§s,V'?ug%*a 213$ §€r§a:°;:3€§ £226 S%i§"¥'€i"j~[S using «s{z's.2is::33;{4:%:%8L§A.':€§%an§%§'é;};A$12333? iznaaflaégs 33$ §x§eir:§se, skits? '{%§}.r:"§3\EV::§"§Lig_}:": é>f. :_Z:2€ sgzié gssifiregg avsfig Ezigm £333 §€E:%:&r§::i iéifi '€5.33 wigggg §:*§:d5ucis:
5:} Razz: }€YZg%iE§j5@:' 8&3}: Eiigaéz {£253}: hsaégr, {'22 §%Z:':9;§ §{%"2fi§€js3r egg}: $§@::§{ wfiifs §%8{,'§;§:€?', :3; Qfgiéai §£0€ fiies jar me _ _:2i;Hg Resfsfézséfy mapsfor each L" T b 54} Aérczajlf datafbr éfi£'£::e'tsu;é*7ve§;_;"§%::;é:ifi§2<::fs£ozQ'*~--.. L Skffz resisiiviéy ?!"§.'.¥32K'.?;;"«{}?' éc:<}h~ .§3£9é}c,\'§?$véu§ia~ surzsharé ':Z'"'3'aff' grzzagg- _ ?.1£é)a:§c, 'écquis§fiori"L'{;§id pracéssiizig' fepégi, {Tests and Cafibrafigrzs' :«"é§of§§',?.Anal0§;rV'r::}§Z§ for the entire sL::*z:é§,&_ ' '4 V'
26. :..'i":';.:.z$;-- 1*r:;=.'=:er_:1'V2s; sf' i}1éV"s:9.r1.fract entered into with Fugrs, £3153; hi1':a"'é. 'g§.v€fi«.iihAé"éé;1;a;"gghotegraphs and maps; But fl'1€f:,?,»"}'1L:ez?'5 ,_ "j=;;:<:>§ :%f:;:é:dé'~.§i:'a:1ia§Eé"Vischnicai expeziise, skin or §{n::w}'--§ed'<fé in 296:3" " ect*:.1fs..s:f¢§%: celisciien 0:' mcessin sf éaéia '£9 _ 5:3 . 9 .V H § Q16 a$séVS;':'«;é€::V, §%?§':j§C%A1.'v§b.§':€..~;§§LSS€SS€€ mi: a§§§y inéegegzfiamigz and *2xs§:;éi::zgE'i2§:§ in féxiure. 325 §=':.2gm has as: zzzgée avaiiabis _ §'§V'.§.$'3f{3?§§E1;§§',;§%@§E?:§§Q§;?' wzifaih :56 aid sf gviiiaéz iizsy was 356 {G {:a:§§%§ci-..'.:f;£"§a:a, wizicig wag yasgfié 9:: Ea agaszssess 3.3 2:
" xiagxzizgzééai sgzmice. in eihe: aargrésag Elzgm has rmééréfi iacézgziéai .. s€:'*:§cs is 5:32;: 3:$S€SS:3€€§. fizay §"*;&¥€ {mi rzéaée 3;'e:9,:%§abi% 132$ 45$ iechnicai knewieége wiih which they :*end5;:rga?j£ ..i§é:§§:_:§::':&i service. There is :15: iransrnissian Qf i¢¢h»:_iia7ai'--..§;in§:~'§edg¢. expertise, skill, etc" from E"ug:*G:véi»IA<§:i'g' ::{ith_ {'5i§{£'l'1_1.§1i{7§5a£vV:'»"§¢é::"'f:'iv#€S I renciered by ihgm. The assessees4:3;é"£:smp1e1:§:i3} 'i§€=§i'~if:"
about me mocess ané Fugféé adapted in arriving afifze iz1ijT(;':i":"¥;'§fi<§£i;f<:f§aia ;$'h"i::h"'f§ passeé an to the assessees as ézfsesrsee is zmabie it':
make use at' jzizg S8.§:,d by itself in its business _<.:>.: '§g ;= §en¢fii" V;.;fiv's:.3."1:(}E:l'.£VVV!'€fC(311rS€ is Fugre. En fact, " with rendering iechmksai sez*%;ii:ves,__ ~fi:»ét;>--?_::;i<§ai knowledge with Whiith éfiai 5srv3:ce $é;7v3.s ' aéss mafia asfaiiabie is $26 aussvcgsgesiéusiémieyi $3 §LiI"€§:-,>' a guegiiegz sf fact Whig}: £3 ie be
- «gf3'%:1*§s:3°éi::E §i"»i'%§'§E me af iézs caaiyaci? 333,6 zzamfs 9? S€1f"'J§iZ€.i'-3 iVE,§T":E€;V§t::f':.E5§§a';£":':V észézai $3 3:E'&§iSI'E"Z§."§i€§ 3:22; Ehg Eféfifi aféey fefififiiifig .« *:é:=§§:':;icjgi :§g::--2"%;*i£:€3a if aierig witi': ischaisai $€?Vii":€§ §"€z'},§§%"*2i'é§ if 23:3 $eV:<_£%€€ §}§'$'£"ifi€§ 355$ maiggg avgéiahis ifié i-E€i2i'i%§G@%' :¥§':§:§2 :::é§;;j aged? Sr: rgzzéerirzg szazigzfatg FEESEE if Eaiis a%;§:%: 2:35 riefirziéiazé $5 fag {$5 iesimigai sawiaes 33 Cfifiiaifiéé in fiéiéfi. éiaazzsvgz:
file ieciméiagg is rm: made asrafiafiie aiong sa{i:}:":-§2fg:f---«§:;e:c3i2_;§:s:ai svsrvices and whai is rezzdarsd is 9:333; iéchfiicaj ":5s:r1i?2:¢e$ a:':_j::§ i}i:§'~-- iechnicai Knawiaedge is wiih~he§d;;.'ihe1'§} 's;;;éh $: Af€€fi;i;'3i€?.§§.'E§§fffF.'}'iC€3., wouki net faii within :he[.d€fEr1i€2@:1"*:;f t€$§*:«§::<§é§:se§js«'i§€S §z1 §3'.'z%A arm get iiable is tax.
2? £3': Eh: ba'»é'%é:§:*e:§1%{:;:§v§V:"V<;:f principies and facts of this ..§5sé€'§$;2es acknawiedge {he services " <':Cfr:?i1i€5_iiI1§: aeria: smvey, 'iaiiizgg pf:et:;3_g;f;;f3§:s3f£:«=;r§i§;::§:f%)flr:i§:Ii§§Lg é¥a.fi:::§3~VV:::£'onna:§9n and maps, 'E13: $3 the "zihe Fugra has rarxdéreé ifi me asseséézzs: 'i'E*:'s:%"f,Aéé';§r2.~%:;i::f;é;;??j'5Vz;éé@p'£s3§ by §'ugr<3 in zezzsieriag that 'ées::§£"m2'§ai ;§e§i:<%§é5sV 35 fig: mafia avaiiaéis {:2 {Em asséssesg. Eha . - A sVI:;:s3é'€fg29'L is ¥€§'jf ciaag. Ziiziegs that §€€§E§"is3§Q§F is 3.13:3 mafia VV;.%;.:fai§;':;:§§'€g ":E:;€a.é:s€ss¢es am: sgnabéé is L2i'}§%f"€3§€;€ 33% agszjfg 335%: S:.;§ve§3V::;§§¥cf§%n§€ni1}g sxcéaziéizzg Fugrs in §%,§ii§§'€. EE2€§€far€ $333: ieciafzigféigi serzréasag wéich fig ffiféééféfi by Fugra :3 323% sf 5:':§'§;::'i:@g: £2': gaiureg $5 $5 3 €§&$€ s§:€aif§€g Efigi énfargzaiéen ;§*;:§:'§a;T:;s is} 8 %;E<3£%;§, 33:6 asgasfiess €::.a:: @3333 use cf {:16 fiaéa V ziifi St3p§Ii€€i hy way sf ifichnisai S€:"%fiC€S and put ifientifyirzg {Em Eocafions whére the éia:z1o;:3ds "a:"e f§z2né;¥ 'azzé aarrying er: its businesse But iiie t&<:i3'x':;ic"a_1 :é e;x%ié'c;sV.V}§'h§§::' 137 prsvided hy Fugro iiiili rm: e:né'i'::*1e :asS'esS.eés. iadependentiy zmdertaks ang'~vL.:s:i:rv€yv.giE:I:;2erA 53516 area Fugrs Cfifidtiéififi gag s¢z2':*%f£;f,V%_:'§>fi:V"€§:._'an?éfiiefvéarea. They did :10: gs: any éndufiég survey, E:
that View 9? E'€1'1C§€I'€Ci technicai services as _S¥{'iH}V{*y='ii) Expianatien 2, it £1383 of technical services as cgnifizglneai' {he iéabiliiy :3 iax is :10:
a§5{raeci'é{§..L érsi subsianiiai qussiism Gf Eaw is a§1:§:J3!:-:§$§ in fayeézvr $2326 asséwaes and aggisigsi Ehe Révfifltifi. ' " ]§%'"-:z§:*§ is afigggsé in grwééiizg sszaéceg rgéaiizzg as ;<:s.:?E_§€:::i§3:'s %:::€§ §mQ€s;<§i:"zg sf {he éaia, "E226 éfififéifagi 1% £33" §§*§¥§s.§.i3;'g 3%" :S::€§'V'§C€S 332$? 11$? 59:' §%.:§§§}s Qf iechriisaé fiasigié 5: _ =;i2§a :7?:, Fzzgrs c9§z:§§E€2 tha éssta azaé §§'%£%SS€S £33525: 5:33' $E"'E"§§' ,;';'$E"i'€C§§13§'i azzé €%i$§§V€?'$ if is $318 §.SS€§$§€$ :22 3. mmpuier E .§«/ 4??
raadaéifi mséia, 'éjsing {his raw érzgui ziiaia p:"G:3*i%飀<:§f_§:»§.%_E' fine assessees using furéher grocesg in 3{*:.'€'iVT»%,«§2i;':?§V'%:§ChnciVé;:,g3,; " which 31% not awned GI' mevidsdivby E¥'€1jg5§a';«'3§ét2.e€a4ie:5.._aV :'i§:.§3§f;:"i ' :0 fieterrnine: probabée targsts. 'i'§1é7r€:§='.;:":s 3.;2}:3. $:r$"€3r:§:»; additienal moée of rep*r€sefi'é8;f§ia;n 9:: ncsi a éachnicai @331: 0:' éesigjntgs 1.2&::V1&>z:g'A.;'e-»'fl_:€':':2z":s:V*.;*I"'?A*5.1f: 13%;' E. Eé Q? 3:3 3;gI'€!Efi1€I1i entszed afifi €336 Eéksgre, makes :1: €§e::a:i 1;§'1_a!; V$.V'r:::}.x wéaia 7:9 any sits G1": which any3éIr34rl<::AfifV:$€_rV£$.¢sA 3:6 ;§'e3*f<;r:H€d under ihe agrsernem: shaii beie:1;;{.§€*J~:<i§.%;3§m:=;3%' ié' £E;«3_§,;s3iessees and itg assigms ané {he Efugrrx. S:h2i:3"v..:_ia€f?p"'v§;§iC~«?fi 'mfomzaiien sizictiy mnfidentiai. '§'h$1*efeé%E:_g 'iiffie i€c§£§i's;a§""g:i}2.:; er iiesign aéaxzgys gfiaicaazg 1:3 figs §¥'£??5:C§'f~"§§2§§ éfiiigé 'a;S§esr§€€$, $7: zzfive: azssted Wail §':3.g:a. Saész" §:§r§;s:::r C':é.:'z.¥:V;=§'A' pf §%2§Wégz€€r::e::a {E26 dam stsiisesieé is Eiagt '<';:£;2:":§§%:¥g:'f:'i;;i;i_;£§i;§ Vuaéisr €216 gugsrarisiaa Q? figs Gsrsvernszzerri Q? Virzééa, i52j;§6f {$116 :3? {fie agreémefii, $26 Qxarzzfijfgéiip 9? {E16 éaéig s0%Eai:'i;3é'1.£:e§* 935.23: éacumsziig veeesi '§5a'§§§'E £316 agsegssag aziigz 331$ ::§Ef"~*:zs"§€§: ;?a:§:{2. ??:6§'$§@:'€ Fzzgra wag 325%? 532:: éi}§«¥E"'§€:"" G5 $26 333:! daia and hszzsfi i§'1& a§.:.€@€§:::a ::2f ifaggfef sf sagch §§i& g/, 5:8 £368 net arisgg it is bécause figs 3.S$€SS€€S :gg*ét9--.giv_é:::..v:?;e iicence fer pmspecting under the §r0vis_inr:s"Vv.e%"=.:Ee§§na%'" Minerals {flearelapmeni and Reguiafiion}::;§;:,"'.%§9§A'i;._.:#35 the afcsresaid Ecence, ihe: as_sessaei~:.. %«'€?é3§'€ giv€:":s;: jéiézé :'*igEé;i *:éz:: undertaiie i'€iC()I1I'i3.§SSE£I1C€, prC':3;§éi::ing"G:'-- ;é;}é:§$éi£}ms if? any area Except L3.I'i§€vI':" iIfl"é{:%;v;:§E.'5:€;3§:3fi§f€ wfli9£i:V":§1é :e::::.§ azzé candiiiong ef r*€cenna§3"$é:2_;.:::f; gfespaciing §is:%::€sE~ as ihe case Qf under the RC: and the Ruiesg *Ré£f§nV;jé'_§sance perznit meang permif; ____ Hg1féz:;%"€*{§bV«i.; ::_f§§:* ., ":1%:':z:éA " :3?' undertakirggf ihg recafirgaisséfzéé' . _§<:~3r-fozarzaissazzce apezraiiians 3:163:23 311? e§éz?a'%§ea$ E19: §§'§§:mina,fy §§'0$§ecti:2g :3? 9. :z1i:#;e:*2::§_:h:°éug}fi':'ég§é':*:a£§ asirélai geéghgsicai 0:' geeshemisai ' '3E:'§*v$§E:€:;2:§§{i~gseisgicai §::a§;:s§;:g 9;: & gzié spscifiefi {ram time m I é§;*a€T':'ai'§;:-éizirai Gevemmeai G? s::%3~3z;z'fs.<:e axfiazfaiiéa ?ra}S§6€i§ngj'..-égefaiierig 22:23:23 9:213? epazaiisns §,1.§'}.&€:*I'?.3§{€§1 fa' 331% p%,:.:'§é%>se gf s3:§E:3:*§:::§§ Easaiifig €33" §"i'§V§§Z§ zmizzgzaé. éfifigrfigiés, E V 4% 22?. Ruie 28 ef Miizarai C{lif1{3€SS;§{3§i'_:'H§{£;§~i§§:3%>!a: grovides 3113;: iincsnsee shgii szibrrgiti :9 me Sifiécf at V» 3:}: m$nI';?1Ey repay: ctzf the mzmber sf gersans fingagcfi :{':E£;L§cies§;{1';§;:.'A. géeiagicaig geephysictal 3:" gy hirrg flaring ii: geriedg {3} &'«:fi3'E:e'$: ii: ciaafiy ohiigatsry that while zgnéar s:,2%3-:':2§& {E} 3: {2)§ the 1ic€:14s_g€<%__n1a3f" 01:' any pari Qf ihe regcsri Q? v':')"<--':'J§{ep: cenffierziiai and 3:316 Siggfiv .:§:§r¢;%u§on, késp the Sp€{'§f§€§ §>{}rt§§§1s fig -' gfiriafi sf iwa yeazs frag: figs %f:IK§i§'y u.§_' 33:6 ;5i%::a%:§9;:m€::£ e::2f ::}p€mii@n$ Q? iezmrgézzgfian V<>§.iE:$' §§<:€§:;::~e€, xvhéaisvar is €j'&i'§E§%'7, 'e"' = " §§~§s_:.~i;'%€:£a§.:s€ Céf fig Si§.§".'§,:§{}3"§' abi:;§Ea?§:.i§:3 §§:3.§@s€§ SE3 fig §§s:a5§:€ée;€j*_.:é: file €€}§iiE°aC7§ fizéfgersé irzia fieiségsfigz {ha §3S§$S€$S 352$ §':.;§};e§ ii §:::~ S§€{Z§fi{1a§§}? §:°s:=:s':7§€efi 2713 5233,2136 {E5} 3353;? 33:3 %.;':fa %*§2:3..ii§§: 3:33 fiaia rgiaiiétsg {£3 53:3 3:: Whéaéh any %%?'§§'k 5; é;$;°%;i¢::e$ 35$ §)%i'E"§§f"f§E§§ urzésr "€323 8.§¥'€€E'?;"1%3f3'§ gézaié 5&4:-sigsgég ;// ' ' &;:{:§usi"<;eiy is the 355885663 gné its asS:gr1$ and iiié' cégzifzéégiaz shaii Ewe; such infarsnatien strifstiy C{%?1fi.;§:1"<?{if§:£7§§" $11. infermatian ;*e€G§§e<:1 in «fiigitai preciuats éerived fmm §nf0m1at:0n ':a:é--._ {ha fififiérfy assessees. Ehe §:m1traC:er""~«3§gr€es risi: '=f9}.= éévuigfi afiy" inferinatiezg 151:: any gsrgsgz sr s&:*;'%'f«§Wi;~§_.gJ'{";e Wriétan psymisgign Q? the a3s@gSé§3 fiivtfiged :0 $28 assessee per§Q2f§;:e.i_ i§x 'the asseS$ees as agsprapriaég' V_<*%:':;;*:rac:tar may §:»mv%ds §I1fC§I'IT'§5s.?.iQ:_"4"'._§i1;%'?"§}€§ «':'E%§:}VVV_:.'=£'0xr§des that the csnéracior $1133: éaia site 9;' a,ir«i:raf§. to any §€:'§9n sthes ~ i§;;é':3e:: Ey {he assessaeg and tha as:}§;§::*as;"=z':.;e:* 31133:} Vexérciég 331 ézis 833% is gregérve £1726 ifiésgziég ef }='E§2e:"€f@:*s the E%.SS€SS€t€S §"':G§ %€%:':g gwsgegggé xs;z;%_§: ma ?:é::.§f;::':§c§§ Eizmézs E3933; :3 §@:':§::g£:i §'i§S prssgficiéfig eperaiészzg _ ';i_§j.é.:.'§4E€2fi§}§}£§§88.¥}€€ @§<i'i"8J{iGi1S, angggsfi 32% s§*;:%;£e:e:§ si §'ug*:*@ févhiah is sxgsrt in $133 ééséd, 85; £52233; Q5 ?.§€Ji'EE:§€8§ serviaes Fugra 2/ :35 ?i:%:& asgeagafig azfzfi ggaimfii ifzfi Eésvsmzg, C}?
ems éeiivereé it} me asssssees the data zmé if1f(}'.E"3"§i2i;f€.i.if)§§72\~'>€;'t:f§Z::€{" gutiz Gperaiiazzs, 33516 saifi flats: is ::er?,ai:2ljg' mad,¢_"u.§é'--.;§§._by 'film assesseesé Nat srmiy :he said gdaiaé *c;n':'¥_ £1zif@::f:«3:i_::§ié.V:_':a%%;s ' §;,:rni3hed in the digiiai form, §:7._i$W_aIsr;> K;é:*;;<<>;%§'i'£i€':é assesseeg it: the fecarm of :::a§$ and phetagraphs wh£€:i:..V.§v€:¢V'fi2a..{§é; '$:i;'aii1ab£ié 38;; §l$S€SS€£3S $311129? be c<:>r:3:med .%§:é&§?;%vé.;§aiiabi€. Faigro $133 :10: devéséd design; Thereibre {he C§u€t$'§i.f3'§::~ technicaé flan er zachnigag fa,€t:3 of these cases. The _r:1a§é:vv§ar§*;§,*:'§A:,A é!1*?::V--£i§%§ixr¢':e§"a:e* riot af kind if any d€::veia§m€ni8;§ a€:i¥§%:_§;{ Vgéé:3:,:§i§'r:Léjé.V§2§:{§f'=§éé .§::f=3rzr;ai:§3:: tsvhiah is izzmishéfi ':3 %§7:€:&§'%;€SS€:€?t3'-»}}j§"§%53}' {:f Eechrzicai E%$E"i--'§£3€$ £2': {E16 éigiéiai f{:'f'f§1 is
- 33*:s::§g§:¥é:2/:VV%:3,i?i2€ £652 cf mags. 'E':e:*e:%:*§ £325: gags mg Ezgrgé do é'i;::iV§~a.§§'i3§§ "é:?1f:::.V$%:{:s§2§ pa': 9? £313 afareggéd iZ§&§,i.;%§3 §i3§.§i}§ "é.}£:"§:§§: §1%€::fg€§:3§;*::,el::;§: 33$ éyangfer €31? pians 322$ §€S§g"§iS. Eééezefem aha S€C§}:'§.:§ Szfisiaigiéaé qgzsfiiifgz af Easy is gizsé azisiassmé £21 favau? a/{
32. {:1 ichai View :3f the matter, 2% 60 ":;§é":'Tii » in these appeals. Accorciingiy the stzppecgis