Andhra Pradesh Court June 1973 Judgments

Barium Chemicals Ltd. Vs. Income-tax Officer

Court: Andhra Pradesh

Reported in: [1975]100ITR637(AP)

Gopal Rao Ekbote, C.J.1. These two writ petitions raise common questions of law. They can, therefore, conveniently be disposed of by a common order.2. The facts lie in a narrow compass and are not in dispute.3. The petitioner, in both the writ petitions, is a public limited company, having its registered office at Kothagudem, The petitioner entered into an agreement on July 9, 1967, with Messrs. Chemicals and Technical Services of the United Kingdom (hereinafter referred to as the 'nonresident firm'), to rectify certain defects in the plant and machinery supplied to the petitioner by Messrs. Mitchell Ltd., of the United Kingdom, and also to supply designs, drawings and other technical know-how, connected with the manufacture of Barium salts.4. Pursuant to the above-said agreement, the non-resident firm supplied necessary designs and drawings, etc., and also sent one of its partners, Mr. Davis, to Kothagudem for supervising the erection of the plant and machinery. Mr. Davis was at Kotha...