TMI Blog1979 (2) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... itions it is contended that these agreements fulfil the requirements of s. 80-O and the orders rejecting the applications for the approval of the agreements are sought to be quashed. The gist of the agreements may be stated as below : 1. Civil Writ No. 767 of 1975 It is an agreement between the petitioner and the British Broadcasting Corporation (BBC). It is as follows : " Whereas the consultants are engaged in conducting specialised economic and public opinion research on all India basis to assess the attitudes of a wide range of political, social and economic subjects and that the ' principals ' are desirous of availing services of the consultants and their technical know-how on survey sampling/interviewing/coding tabulation and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion, fees or any similar payment received by the assessee from the Government of a foreign State or a foreign enterprise in consideration for the use outside India of any patent, invention, model, design, secret formula or process, or similar property right, or information concerning industrial, commercial or scientific knowledge, experience or skill made available or provided or agreed to be made available or provided to such Government or enterprise by the assessee, or in consideration of technical services rendered or agreed to be rendered outside India to such Government or enterprise by the assessee, under an agreement approved by the Board in this behalf, and such income is received in convertible foreign exchange in India, or havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction in respect of payment received by the petitioner from the BBC may now be considered : (1) The receipt has to be in consideration for the supply of information. This is not disputed. (2) The information is to be supplied for use outside India. Mr. Kirpal contends that the word it use " means some practical use to be made by the foreign party of the information supplied by the Indian company. The word " use " is a very general word. The BBC can be said to use the information received from the petitioner when it formulates or modifies its broadcasting programmes to India according to the guidance given to the BBC by the said information. It is not necessary that the use to which the information is to be put must be more practical, that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information is itself commercial or scientific knowledge and it is not a very elegant way to say that it is information concerning commercial or scientific knowledge. If commercial or scientific knowledge is confined to mean the abstract exposition of commercial or scientific theories then only a book on commercial or scientific subject may be regarded as scientific knowledge. But knowledge may be general or particular. Such knowledge as was compiled, classified and made useful for the use of the BBC may also be said to be commercial or scientific knowledge. BBC is a commercial corporation. Its function may be to disseminate information, but in the discharge of this function it requires commercial or scientific knowledge as to the way its b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices question does not arise in the present case as the services have been rendered in India. The petitioner was entitled to the benefit of s. 80-O for the above reasons. The order dated 2nd April, 1975, at page 116 of the paper book refusing the approval of the Board to the petitioner is, therefore, quashed and the petitioner is declared to be entitled to the benefit of s. 80-O. The petition is allowed in the above terms with no order as to costs. 2. Civil Writ No. 768 of 1975 The agreement in this case is at page 115 of the paper book, annex. " III-B ", and is identical to the one referred to above. The petitioner is, therefore, entitled to the benefit of s. 80-O in respect of this agreement also. The order by the respondent, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uages and prepare a design for transmitting the results on IBM data cards capable of computer tabulations in a design comparable with similar elements in eleven participating countries. " The Nippon Research Centre Ltd. collects information from various countries on questions which are referred to in the letter of the petitioner to the Board dated 18th July, 1974. Apparently, it does so for its clients or those who may buy the said information from it. This information also is obtained after an exercise in statistical analysis. The nature of this agreement cannot, therefore, be distinguished from the two agreements of the petitioner with the BBC considered above. For the reasons given above, therefore, the petitioner is entitled to the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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