Continental Constructions Ltd. v. CIT . The Supreme Court has held that:
Where a person employs an architect or an engineer to construct a house ... hardly be any doubt that service involving specialized knowledge, experience and skill in the field of constructional operations are 'technical service'.
Section
clause, "technician" means a person having specialized knowledge and experience in
(i) constructional or manufacturing operations, or in mining or in the generation ... Central Government may, having regard to availability of Indians having specialized knowledge and experience therein, the needs of the country and other relevant circumstances
that a "technician" means a person having specialized knowledge and experience in constructional or manufacturing operations or such like fields as mentioned therein ... employed in India in a capacity in which such specialized knowledge and experience are utilised. To demonstrate that the assessee falls within the definition
contravention of Section 52A. Section 167(12A) provides that if a vessel constructed, adapted, altered or fitted for the purpose of concealing goods under Section ... considerations of mens rea. Thus, where the legislature wanted to introduce the knowledge or intention actuating the commission of the offence as an essential element
that the
condition of "making available of technical knowledge etc., is
not satisfied in respect of US $ 30,000 payable to Bensley
Design Group ... following 4 parties.
5. Anthony Corbett UK
6. Marriot International Design & Constructions USA
7. Bemsly design group international
Construction company Ltd. Thailand
Bromine assisted air oxidation of Par-axylene (Px) and possessed technical information, knowledge, experience and patent for the design, engineering, construction, operation and maintenance ... sale of PTA worldwide. The technical information was the information, knowledge and experience relevant to the PTA process required to complete the engineering, design, construction
Pass Road, Ranipet,
wherein the old factory is situated. They have constructed separate
building for new factory and machineries imported and acquired
since ... essential conditions to claim
10B deduction. To the best of our knowledge, we are of the opinion
that the company is eligible for section
Abhi Developers vs Ito on 12 June, 2006
ORDER
I.P. Bansal, J.M.
1
construct, test and maintain computer applications software or systems. They solve technical problems that arise. Software engineers analyze users' needs and design, construct ... design efforts of computer hardware engineers who must continually update their knowledge.
8.1 It will thus, be clear that services rendered by software engineers
Akkadian Housing And Infrastructure ... vs Pantheon Infrastructure Private ... on 3 July, 2006
Equivalent citations: [2007
