designs. The basic issue in the present case relates to loading of charges paid by the assessee towards basic engineering, design, drawing and technical know ... plant but includes the designs prepared by CCI in India which is termed as workshop designs which based on the basic engineering design supplied
water chilling plant at its factory at Vapi. The basic
design parameters were enumerated in the work order as hereunder:
"1.Tonnage of Refrigeration ... design parameters referred to therein
and not on readymade specifications on the election or discretion of the
appellant-assessee. According to Mr. Datar the design
Awas Vikas Parishad as the basic document encompassing the obligations of UP Awas Vikas Parishad.
2. The basic design as stated in the brochure ... been changed.
Grievance Point No. 2
There is no change in basic design of the flats. Back to back arrangement of flats is in conformity
purposes. The
key project activities like reconnaissance survey,
details route survey, basic design & engineering
and environment studies for the town/village to
be covered
States. The said features were to constitute the basic design of VAT. It was
expected that at the same time, the States would have freedom ... appropriate variations consistent with the basic design. The White Paper was
a collective attempt of the States to strike a balance between this need
States. The said features were to constitute the basic design of VAT. It was
expected that at the same time, the States would have freedom ... appropriate variations consistent with the basic design. The White Paper was
a collective attempt of the States to strike a balance between this need
water chilling plant at its
factory at Vapi. The basic design parameters were
enumerated in the work order as hereunder:
“1.Tonnage of Refrigeration ... design parameters referred to therein and not on
readymade specifications on the election or discretion of
the appellant-assessee. According to Mr. Datar the design
with the petition also
appears to be an after-thought and basically designed to screen the
offender from the allegation of commission of offence.
Hence
under the said work order, which included license and know how, basic design and engineering, detailed engineering, procurement, supply, fabrication, transportation, stores, construction, erection, installation
services in
connection of modeling and iterative simulation. It received the basic design
from its group company.
6.14. As regards Infosys BPO and Wipro
