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Income Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Taxability of income in India - offshore services (involving ...

Income Tax

December 4, 2023

Taxability of income in India - offshore services (involving supply of related drawings design) - where offshore supply of plant and equipment are treated as not taxable in India, the supply of drawings and designs inextricably linked to such plant and equipment had to be considered as non-taxable in India, being part of supply of plant and equipment. - AT

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