nonresident "foreign company". It is in the business of engineering and construction management, providing project development services and construction of industrial plants ... complicated technologies across varying industries and terrain development of basic engineering designs, drawing up of detailed engineering plans, project construction, management services, sourcing through global
estimated cost based on man hour for basic technology
engineering drawings and detailed engineering services. On
finalisation of the contract for building and setting ... layout design, technical design and drawings for
construction of plant, responsibility assignment matrix,
process design and simulation, detailed engineering and
equipment design. The nature
envisaged".
Clause 10 which relates to drawings by the appellant reads as under:
"10.1 The drawings accompanying the bidding document are indicative ... other engineering requirement and information required for designing the system are included in the bidding document. Contractors prepare basic and detailed engineering drawings and other
again reliance was placed by the learned
counsel, the drawings related to basic design and drawing of the gas cleaning
plant made by Davy Mckee ... this
could only be achieved not only by purchasing the
basic design and engineering drawings imported
from Davy Mckee but also the whole engineering
package
Modern Threads (India) Ltd. vs Deputy Commissioner Of Income Tax on 30 October, 1998
Equivalent
Engg.Chemistry Engg, Same
Physics/Engg.Chemistry
Basic Technical Communication -I Basic Technical Same
Communication -I
Basic Electrical Basic Technical Same
Engineering/Mechanical Engineering Engineering ... PRACTICAL LABS
Physics/Chemistry Physics/Chemistry Same
Basic Electrical Basic Electrical Same
Engineering/Mechanical Engineering Engineering/Mechanical
Engineering
Fundamental of Computer & Fundamental of Computer
drawing of mineral oil or natural gas and other engineering constructions like platform and many other ancillary related thereto, These constructions are the basic infrastructure ... drawing of mineral oil or natural gas and other engineering constructions like platforms and many other ancillaries related thereto. These structures are basic infrastructures required
Modern Threads (I) Ltd. vs Deputy Commissioner Of Income-Tax on 12 January, 1999
Equivalent
supplied; and that the above basic engineering data was later translated by Civil Architects/structural engineering into Civil drawings and designs and working drawings
Assistance Agreement. The
Company had imported designs, drawings and plans under the Know how
and Basic Engineering Agreement on which appropriate amount of customs
duty ... submitted that Elecon Engineers
Ltd. and Scientific Engineering Housing Ltd. were rendered in different
context. The basic issue was whether 'books' were covered
