2 July 2010,Friday Kapil Goel B.Com(H) FCA LLB Advocate Delhi ...

“Technopromexport”HELD• As observed earlier, even if the PE was involved incarrying on some incidental activities such as clearancefrom the port and transportation, it cannot be said that thePE in connection with the offshore supplies could beinferred. With this supplement, I concur with theconclusion of the learned Member that the question has tobe answered in the negative (supplement by Justice Reddi)