COMMISSIONER OF INCOME TAX Vs. BELLIEN MICHAEL ANDRESMANT

JUDGEMENT

(1.) AT the instance of the Revenue, the following two questions were referred for the opinion of this court :

(2.) THE facts, in brief, are as follows : THE assessment year involved is 1978-79. THE assessees, who are five in number, are foreign technicians. THEy were employed by Messrs. L' Air Liquide of France (hereinafter called as "foreign company"). Messrs. Bharat Heavy Plate and Vessels Ltd., Visakha-patnam (hereinafter called as "Indian company") entered into a collaboration agreement with the foreign company on February 13, 1971. THE Indian company took a contract for setting up of air separation and nitrogen washing unit at Panipat. Services of these technicians were utilised for erection and commissioning of that unit. Clause (3) of the agreement dated February 13, 1971, which the Indian company entered into with the foreign company provides for payment of "living allowance" in addition to the daily fees at the following rates :

(3.) IN spite of service of notices on the respondents, none appeared for the assessees either in person or through counsel.