Technical job done by the engineers cannot be said to be in the nature of executive job

RELEVANT PARAGRAPH 13. After hearing both the parties, we do not find merit in the appeal of the revenue on this issue for the reasons given hereafter. The question for adjudication is whether the sum of Rs. 42,09,874/-represen ting the payment of salary to the engineers at Head Office in respect of the work done by them vis-a-vis the Halida Project in India can be considered as head office expenses for the purpose of section 44C of the Act. The stand of the learned Departmental Representative is that the provisions of sec.44C would apply wherever there is allocation of expenses incurred by th...