SupremeToday Landscape Ad
Back
Next
Judicial Analysis Court Copy Headnote Facts Arguments Court observation
Listen Audio Icon Pause Audio Icon
judgment-img

1978 Supreme(Cal) 381

DIPAK KUMAR SEN, C.K.BANERJEE
N. SCIANDRA – Appellant
Versus
COMMISSIONER OF INCOME-TAX – Respondent


Advocates Appeared:
B.L.PAL, Debi Pal

SEN, J.

( 1 ) THE facts found and/or admitted in these proceedings are shortly as follows : the Fertilizer Corporation of India, a Government of India undertaking incorporated under the Companies Act, 1956 (hereinafter referred to as "the Corporation"), embarked on a project designated Durgapur Fertilizer Project, where it was decided to erect an ammonia plant in Durgapur, West Bengal. With that object the Corporation entered into agreements in writing with two Italian technical concerns, namely, Montecatini Edition S. P. A. , Milano (Italy) and Ansaldo S. P. A. , Genova (Italy) (hereinafter referred to as "ansaldo"), inter alia, for obtaining technical know-how and guidance and for supply of various technical equipments, machinery and instruments as also services of technical personnel. In the agreement by and between the Corporation and Ansaldo dated the 31st August, 1966, it was, inter alia, stipulated as follows :"3. 20. . . . . Ansaldo would make available at the plant site competent technicians and manufacturers' specialist erectors for supervision of site fabrication and erection and commissioning of certain major equipment/ machinery. . . . . . Ansaldo would tentatively ma























Click Here to Read the rest of this document

1
2
3
4
5
6
7
8
9
10
11
SupremeToday Portrait Ad
supreme today icon
logo-black

An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers

Please visit our Training & Support
Center or Contact Us for assistance

qr

Scan Me!

India’s Legal research and Law Firm App, Download now!

For Daily Legal Updates, Join us on :

whatsapp-icon telegram-icon
whatsapp-icon Back to top