Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Taxability in India - offshore supply of goods and materials - ...

Income Tax

September 5, 2016

Taxability in India - offshore supply of goods and materials - The contract in this case is a composite one and the entire amount received by the applicant from L&T is taxable in India. - AAR

View Source

 


 

You may also like:

  1. 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...

  2. Accrual of income in India - PE in India or not? - UK DTAA - Taxability of receipts from offshore supply on presumptive basis u/s 44BB - Dispute Resolution Panel (DRP)...

  3. Income deemed to accrue or arise in India - PE in India - taxability of receipts from the offshore supply of escalators and elevators- India-China DTAA - the income...

  4. Taxability of receipts from offshore supply of equipments - offshore supply made to Indian PSU’s which the assessee had claimed to be not chargeable to tax under Indian...

  5. Taxability of income in India - Addition of receipt emanating from offshore supplies of escalators and elevators - The Appellate Tribunal observed that the consortium,...

  6. Taxability of income - the off–shore supply of equipments having been effected from outside the territory of India and the sale having been completed outside territory...

  7. Accrual of income - offshore supply of equipments and materials etc. including supply of spares - DTAA between India and Japan - where all the operations are not carried...

  8. Taxability in India - amount received by the assessee from offshore supplies of plants and equipments - PE in India or not? - The Tribunal questioned the differential...

  9. Income accrued in India - profit on supply of equipment - offshore supply - goods were sold from outside India, thus, the risk and title were also transferred outside...

  10. Income from offshore supplies - Income attribution - composite contracts - the income from offshore supplies is not liable to tax in India both u/s 44BBB as well as...

 

Quick Updates:Latest Updates