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2009 (1) TMI 81 - HC - Income TaxAgreement between assessee, a non-resident co. and Indian statutory corporation - contract was divided into four contracts - offshore supply of equipments, offshore services of erection, testing and commissioning, civil construction and the commissioning – all responsibility rested on the assessee – held that activity under the contracts are inextricably linked and it was a composite contract - "business connection" existed – part of profits from offshore supply deemed to arise in India
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