2002 (12) TMI 43

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..... fact and law and, therefore, they are decided by this court by this common judgment. Both the above appeals have been preferred by the department under section 260A of the Income-tax Act, 1961. The following question of law arises for determination in the above two appeals: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that no tax was to be .....

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..... roved by the Government. Under the agreement, the assessee was to pay to the Austrian company 62000 Austrian Schillings in two instalments. The assessee sought permission of the Assessing Officer for remittance of the two instalments without deducting tax at source (TDS). The claim of the assessee before the Assessing Officer was that the payment was for technical services rendered outside India a .....

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..... rendered by the foreign company outside India and, therefore, the payment was not taxable in India. Accordingly, the appeal was allowed on May 10, 2000. Being aggrieved, the Department has come by way of appeal to this court under section 260A of the Income-tax Act. The appeal was filed on September 15, 2000. Although the Department has prayed for interim relief in the Memo of Appeal, the Departme .....

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..... see was given the right to use such design for which payment was made and, in the circumstances, such payment represented royalty taxable under section 9(1)(vi). Reasons: This court has noticed on numerous occasions that the Department files appeals under section 260A against orders in proceedings under section 195 of the Act without moving this court for interim relief. In the meantime, pursuan .....

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..... what had happened in regular assessment proceedings. It was again adjourned on December 11, 2002 till today. Mr. R.V. Desai, learned senior counsel appearing on behalf of the Department, says that he has no instructions. In the circumstances, without going into the merits of the impugned order which is under section 195, since payment has already been made to the Austrian company, both the abo .....

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