Commissioner of Income Tax Vs. English Electric Co. of India Ltd.
EmailAppeal: Civil Appeal Nos. 1693-1694 of 1994
Petitioner: Commissioner of Income Tax
Respondent: English Electric Co. of India Ltd.
Apeal: Civil Appeal Nos. 1693-1694 of 1994
Judges: S.P. BHARUCHA, B.N. KIRPAL, V.N. KHARE, & N. SANTOSH HEGDE, JJ.
Date of Judgment: Feb 23, 1999
Head Note:
INCOME TAX
Income Tax Act
Appeal – Appeal to Supreme Court – Question regarding disallowance of royalty paid to foreign collaborators – High Court holding in favour of the assessee following its earlier decision – Appeal preferred by the Revenue – Decision of the High Court on the basis of which the High Court decided the matter not annexed nor placed before the Court – No information as to whether the said decision was appealed against – Court declining to go into the matter and dismissing the appeal.
Income Tax Act
Appeal – Appeal to Supreme Court – Question regarding disallowance of royalty paid to foreign collaborators – High Court holding in favour of the assessee following its earlier decision – Appeal preferred by the Revenue – Decision of the High Court on the basis of which the High Court decided the matter not annexed nor placed before the Court – No information as to whether the said decision was appealed against – Court declining to go into the matter and dismissing the appeal.
JUDGEMENT:
Order
1. These appeals relate to the disallowance of 1/4th of the royalty payments made by the respondent-assessee to a foreign collaborator under the collaboration agreement with it. The High Court answered the question against the Revenue because it was covered by its decision dated 16th January, 1982 in T.C. Nos. 1260 of 1977. The High Court granted a certificate of fitness to appeal in respect of this question. Hence these appeals.
2. The decision in the Tax Cases referred to above is not annexed nor is it put before us. We do not know whether an appeal was filed in this Court thereagainst and, if so, what happened to the appeal. We decline, in the circumstances, to go into the matter and dismiss the appeals. No order as to costs.
1. These appeals relate to the disallowance of 1/4th of the royalty payments made by the respondent-assessee to a foreign collaborator under the collaboration agreement with it. The High Court answered the question against the Revenue because it was covered by its decision dated 16th January, 1982 in T.C. Nos. 1260 of 1977. The High Court granted a certificate of fitness to appeal in respect of this question. Hence these appeals.
2. The decision in the Tax Cases referred to above is not annexed nor is it put before us. We do not know whether an appeal was filed in this Court thereagainst and, if so, what happened to the appeal. We decline, in the circumstances, to go into the matter and dismiss the appeals. No order as to costs.
