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Showing contexts for: Basic engineering drawings in M/S Praxair India Pvt Ltd , Bangalore vs Deputy Commissioner Of Income Tax Ltpu ... on 25 August, 2022Matching Fragments
IT(TP)A No.2839/Bang/2017.
M/s.Praxair India Private Limited.
17.2 The undisputed facts on record are that the global supply systems (GSS) team of the assessee company performs design and engineering function with respect to construction of manufacturing facility to supply industrial gases at the client's place. In this process, the assessee requests the AEs for estimated cost based on man hour for basic technology engineering drawings and detailed engineering services. On finalisation of the contract for building and setting up the plant at the customer site, the AEs provide various technical services to the assessee for the execution of building or setting up of the plant at· customer site. These services include plant layout design, technical design and drawings for construction of plant, responsibility assignment matrix, process design and simulation, detailed engineering and equipment design. The nature of technical services received from the AEs are as under:-