Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh Am]
property or information ITA No.387&398/Kol/2010&CO.31&32/Kol/2010 The Timken Company 11 referred to in Article 12(3), or (b) ‘make available’ technical knowledge, experience, skill know-how etc. It is not even Revenue’s case before us that the assessee’s case has anything to do with Article 12(3). The case of the Revenue therefore hinges