COMMISSIONER OF INCOME TAX Vs. ONGC

JUDGEMENT

(1.) THIS is an appeal preferred under Section 260A of the Income -tax Act, 1961, filed by the Revenue against the judgment and order dated December 7, 2000, passed by the Income -tax Appellate Tribunal, New Delhi, in I. T. A. No 6148/Delhi of 1995.

(2.) M /s. Brown and Root International Inc., the respondent is a non -resident foreign company. During the year under consideration, ONGC was engaged in operations under the works contract with the above nonresident company.

(3.) HEARD learned counsel for the parties and perused the record.