S. N. BHATTACHARJEE J.

( 1 ) IN this reference under Section 256 (1) of the Income-tax Act, 1961, the following questions have been referred to this court :" (1) Whether, on the facts and in the circumstances of the case and on a true interpretation of the relevant provisions of the Indo-German agreement for double taxation, prior to its amendment in 1984, the sums received by the assessee for design and technical services for the construction work, i. e. , the second bridge over the river Hooghly is chargeable to income-tax under the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case and on a true interpretation of the Indo-German agreement for double taxation, the transfer of the drawings, designs and technical services under the collaboration agreement constituted an out and out transfer of such rights and as such the sums received therefor could be treated as royalty for the purpose of the Indo-German Double Taxation Agreement and liable to Indian Income-tax ? (3) Whether, the sum received by the assessee for the supply of designs, drawings and technical services constituted 'industrial and commercial profits' for the purpose of the Indo-Germ

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