said agreement, in the form of workshop drawings, documentation for basic engineering on structural components and individual parts not manufactured by BMA himself, data ... seven years only for providing technical knowhow of workshop, drawings, , documentation for basic engineering on structural components and individual parts not manufactured by BMA himself
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
designing and drawing.
(iv) Rule 9(1)(b)(iv) of the Customs Valuation Rules cannot be invoked to add the basic engineering fees ... held that when a contract provides for supply of basic design and engineering drawings and the supervision of erection, testing and commissioning based thereon
design and other engineering aspects. Clause 2.6 speaks of "the appellant shall appoint a suitable foreign consultant for basic design packages for the hanger ... drawings etc. prepared and procure materials and supervise construction. Thus, basically it was a project management role. Naturally, in an advanced civil construction project, engineering
employed primarily in a managerial, administrative, supervisory or technical capacity drawing a basic pay exceeding Rs.1,000/- per month will not be regarded ... evidence the Respondent stated that he held a diploma in Electrical Engineering; that he had joined the Undertaking as a Senior Stipendary Apprentice
Deputy Commissioner Of Income Tax vs Finolex Pipes Ltd. on 30 November, 2005
Equivalent citations
assessee has given the
details as professional fees paid for design engineering consultancy
and technical support for submission of quotations for large value of
tender ... tenders. You will also
prepare necessary drawing required for tendering.
ii. You will also prepare detailed manufacturing drawings/
designs as also provide us detailed materials
P.A. Inamdar & Ors vs State Of Maharashtra & Ors on 12 August, 2005
Union Of India vs Pramod Gupta (D) By Lrs. & Ors on 7 September, 2005
The Bihar Value Added Tax Act, 2005
BIHAR
India
The Bihar Value Added Tax Act
