Offshore Service Income for Plant & Equipment Supply Not Taxable in India; Drawings & Designs Exempt.

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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