COCHIN REFINERIES LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) COCHIN Refineries Ltd., the assessee, prays for a reference and consequent direction of the following two questions :

(2.) THE facts are very narrow. Cochin Refineries Ltd. requested Foster Wheeler Energy Corporation to evaluate whether coke produced from a blend of vacuum bottoms and clarified oil from Bombay High crude is suitable for making anode for aluminium industry. This was because there was no provision for carrying out such a test in India and as such the job had to be entrusted to the foreign company.

(3.) IN regard to this amount of Rs. 7,69,614 there is a dispute with regard to the two payments of Rs. 1,19,303 and Rs. 38,271 which were payments in the nature of reimbursement of the payments made to the personnel of the said consultant, Foster Wheeler Energy Corporation, U. S. A., and these two payments were also deemed to be forming part of fees for technical services.