Final Tax Assessment on Offshore Goods Supply Invalid Due to Violations of Sections 144C(10) & 144C(13.

Fixed Place PE - Taxability of offshore supply of goods - Attribution of profits - once the basis of determination of total income itself is illegal due to violation of provisions of section 144C(10) and 144C(13) of the Act, the ultimate determination of total income in the final assessment order also becomes bad in law. - AT .....

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