mining
sites. The mere transfer of such data, including maps and
photographs, cannot be considered as a transfer of technology
was the finding ... technologies, the facts as
available in the Karnataka decision are more similar to the
present facts. Herein also there is no technology transfer
disallowance of
Rs.87,54,000/- .being payment made for technology transfer
without considering the fact that there was no / agreement for
such technology transfer ... assessment order especially that without having
any machinery on hand, technology transfer was paid and
technology has been understood by the assessee company
with that between Isuzu and GMDAT, being
payment of royalty for transfer of technology for assembling
entire vehicle (emphasis supplied by us), Optra ... because
the technology for assembling cars and manufacture of parts relate
to the same project does not mean that the technology transferred is
the same
assessee was required to establish
the benefit derived from the technology transfer by the AE
against which the royalty has been paid. Once the assessee ... prove that the assessee has derived special benefit from the
technology transferred by the AE. When the manufacturing
activity itself has been carried
make available clause" can be satisfied only when there is
transfer of technology in the sense that the use of service should be
enabled ... under the make available clause.
Additionally, there has to be a transfer of technology in the
sense that the user of service should be enabled
easily assumed
that there was no possibility of any technology transfer in the
arrangement made, in respect of which the payments under
question was made ... transfer or create any institutional
memory. Hence, it can be safely concluded that there is no
making available of any sort of transfer of technology
quarterly period to the foreign suppliers (para 6 of the
Technology Transfer Agreement refers) and in case of failure to do
so, the foreign suppliers ... foreign
suppliers' obligation hereunder.." (para 6.03 of Technology Transfer
Agreement). As the Supply Agreement is consistent with the
Technology Transfer Agreement, it follows
Member (Sustainable Management and Liaison), CGWB-Member
(v) Member (Training and Technology Transfer), CGWB-Member
28
(vi) Joint Secretary (Administration), Ministry of Water Resources-
Member
revenue
authorities to demonstrate that the services do involve transfer of technology.
We have further perused the case laws relied upon ... assessee company
was general in nature, not involving any transfer of technology,
the fees for providing such services was not taxable
provision, namely development and
transfer of a technical plan or technical desig n. The phrase
'technology contained thereon' would have meaning only ... Treaty
but also development and transfer of any technical plan or
technical design, Technical does not mean technological. It only
means specialized- the area
