AEG TELEFUNKEN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an application by the assessee seeking reference of the following questions :

(2.) ON the other hand, it is the contention of the Revenue that the clauses provided in the double taxation agreement will not enure for the benefit of the assessee and he is liable to pay the tax.

(3.) LEARNED counsel for the petitioner contended that the service charges paid for technical services have not been excluded specifically from the term "industrial or commercial profits". It is deemed to be included in the definition. It is an exclusionary definition. If the Legislature wants to exclude the same, it should have specifically mentioned as it mentioned other items.