Per B.M. Kothari, Accountant Member - These two appeals by the Revenue are directed against a consolidated order passed by the Commissioner (Appeals) on 14-2-1990 for assessment years 1985-86 and 1986-87. The following common ground has been raised in these appeals :—

"That the learned Commissioner (Appeals) has erred in law as well as on facts in holding that income was assessable under section 44BB and not as fees from technical services under section 44D of the Act."

2. M/s. Oil & Natural Gas Commission (ONGC) as Agent of M/s. Foramer, France (non resident) submitted return of income for assessment year 1985-86 on 28-2-1986 declaring total income of Rs. 8,34,750 and for assessment year 1986-87 on 1-12-1986 declaring total income of Rs. 12,66,980. The Assessing Officer observed that the non-resident company M/s. Foramer, France (FF) had entered into a contract with ONGC for supply of supervisory staff and personnel having expertise in operation and management of drilling rigs "Sagar Jyoti" and "Sagar Pragati" in assessment year 1985-86 and for operation and management of drilling rig "Sagar Ratna" in assessment year 1986-87. The Assessing Officer relying upon the findings give