COMMISSIONER OF INCOME TAX Vs. W.F. BOGARDS

JUDGEMENT

(1.) THE Tribunal, Allahabad, has referred the following two questions of law under s. 256(1) of the IT Act, 1961 (hereinafter referred to as the Act) for opinion to this Court :

(2.) THE reference relates to the asst. yrs. 1978 -79 and 1979 -80.

(3.) BRIEFLY stated the facts giving rise to the present reference are as follows : M/s Indian Farmers Fertilizers Co -operation Ltd. (hereinafter called 'IFFCO'), Phulpur, Allahabad, entered into an made for providing certain advisory services in India for construction, erection and procurement of equipment for Ammonia Plant at Phulpur in Allahabad District. As per agreement, Mr. W.F. Bogards and others came to India and