One Cc To Sri A v. A. Siva Kartikeya Advocate [Opuc

IN IHE H,GH COURI FOR 7Htr Ir -. ^ -- FOR 7Htr 7Htr -. ^ --^ [r.SfrHxgllrE ][oF rErA ] [cA NA] THURSDAY,IHrwo i,o GLEr.r E,f frJi ?AI|I A[8,. rHE HoNouRABLE sRr rtAii".Jil.r.RAMA.HANDRA RAorHE HoNouRo".. r#Ir?rcE r.vrNoD KUMAR REFERREDCASENO :2690F 1996 Between: IV/S SMS SCHLOEMANN SIEMAG AG, WEST GERMANY. ..,PETITIONER The Commissioner Of lncome,.Tax, Vissakhapatnam. ...RESPONDENT Case referred to the High Court by the lncome _ Tax Appellate Tribunat,Under Section 256 (1) of the rndian rncome Tax Act, 196,1 in R.A. Nos. 761 ro 767 rHyd/1995 ( in tTA Nos. 1256, 1252,1260,1261 ,1262 & 1704 lHyd/ 1989 and 1626/Hyd/1990 respectivery dated 14-08-1996 Assessment years 1985-86, 1986-87,1984-85 ,1 987-88, 1 9BB-89 respectivery on its fire for decision on the foilowingquestion of law. ., RA Nos 761 and 762 I Hvd/'1995 : 1. "whether on the facts and in the circumstances of the case the Hon,brelncome Tax Appellate Tribunal, Hyderabad, is correct in law in holding that the feesreceived by the assessee for imparting training outside lndia to the employees ofVisakhapatnam Steel Plant (Rashtriya lspat Nigam Ltd) under the agreement for theLight and Medium lVlerchant Mill were chargeable to lncome{ax in lndia?" RA Nos. 763 to 767 i Hvd/1995: " Whether, on the facts and in the circumstances of the case, the lncome -taxAppellate Tribunal was right in holding that the consideratlon received by theassessee for drawing and design and also engineering services under the [Wire ][Rod]Ivlill Agreement and the Light and Medium Merchant [lt/ill Agreement ][is ][fees ][for]technical services within the meanlng [of ][Explanation ][2 ][to ][Sec. ] [( ][1) ][( ][vii) of ][the]Appellate Tribunal was right in holding that the consideratlon received by theassessee for drawing and design and also engineering services under the [Wire ][Rod]Ivlill Agreement and the Light and Medium Merchant [lt/ill Agreement ][is ][fees ][for]technical services within the meanlng [of ][Explanation ][2 ][to ][Sec. ] [( ][1) ][( ][vii) of ][the]lncome - tax Act, 1961, and chargeable to [Income-tax in lndia".] Arising out of in ITA Nos. [1256, ][1257, 1260, ][1261 ], [1262 ][& ][1704 ][/ ][Hyd/ ][1989 ][and]1626 /Hyd/1990 dated 24-07-1955 [Assessment ][Years ][1985-86, 1986-87, ][1984-85],1987-88, [1988-89 ][on the ][file of ][the ][lncome ][Tax ][Appellate Tribunal ][, ][Hyderabad]Bench [,,A", ]Hyderabad [preferred against ][the ][order ][of the ][Assistant ][commissioner ] 27-05-1988 [in ][G.l.R. F.C. ][No.9/ 85-86, ][preferred against ][the]ward , Vizag dated order [of ][the ][lncome Tax ][officer' ] [- ][Ward ][' ][Vizag' dated ][18-2'1988 ][in ][GtR I ][PAN No']F.c. [s / ][85-86.] The [reference coming ][on ][for ][hearing ][upon ][perusing ][the ][letter ][of ][reference ][of ][the]lncome [Tax ][Appellate ][Tribunal ][Bench'A'' ][Hyderabad ][dated ][29-1 ][1-1996 ][and ][the]records [in ][the ][case and upon ][hearing ][the ][arguments ][of ][Sri ][A'V ] [Siva ][Kartikeya']Advocate [for the Petitioner ][and ][Sri ][K' ][Rali Reddy' ] [for ][l'T ][for Respondent] The Court [made ][the ][following: ] I THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T. VINOD KUMAR R.C. No 269 of 1996 ORDER: (Per Hon,ble Sri Justice M.S. Ramachandra Rao) Leamed counsel for petitioner fired a retter dt.2g-03_2021before the Registrar (Judicial), High Court of Telangana, HyderabadTelangana, Hyderabadseeking to withdraw this R.C. at the instructions his client. Recording the same, this R.C. is dismissed as withdrawn. Nocosts.costs. As a sequel, miscelianeous petitions pending, if arry, shall standclosed. Sd/- M. SHANTI VARDHINIJOINT REGISTRAR//TRUE GOPY//SECTION OFFICER//TRUE COPY'sEcTtoN oFFtcER To 1. The lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad.2. The Commissioner of Income tax, Visakhapatnam.2. The Commissioner of Income tax, Visakhapatnam. 3. The Asst. Commissioner A - Ward. Vizag. 4. The lncome Tax Officer, A- Ward, Vizag. R.C. No 269 of 1996 ORDER: (Per Hon,ble Sri Justice M.S. Ramachandra Rao) Leamed counsel for petitioner fired a retter dt.2g-03_2021before the Registrar (Judicial), High Court of Telangana, HyderabadTelangana, Hyderabadseeking to withdraw this R.C. at the instructions his client. Recording the same, this R.C. is dismissed as withdrawn. Nocosts.costs. As a sequel, miscelianeous petitions pending, if arry, shall standclosed. Sd/- M. SHANTI VARDHINIJOINT REGISTRAR//TRUE GOPY//SECTION OFFICER//TRUE COPY'sEcTtoN oFFtcER To 1. The lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad.2. The Commissioner of Income tax, Visakhapatnam.2. The Commissioner of Income tax, Visakhapatnam. 3. The Asst. Commissioner A - Ward. Vizag. 4. The lncome Tax Officer, A- Ward, Vizag. 5. One CC to Sri A. V. A. SIVA KARTIKEYA Advocate 6. One CC to Sri K. RAJI REDDY, Advocate 7. Two CD Copies XNl* HIGH MSRJ & DATED:0810412021 E [STAI{:]1)4:l6)15 [iss2021].}.oJa-*ORDER$ Da:A-iRC.No.269 of [1996]E DISMISSING THE R.C. AS WITHDRAWNWITHOUT COSTS C\[ae)]