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1. Income accrued in India - income in respect of “off-shore supply” of equipment - DTAA between India and Austria - The part of the operations of supply agreement have...

2. Levy of GST - international transactions - goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods...

3. Territorial Jurisdiction - Levy of GST - Both the transactions of Sale and purchase are done outside India - the applicant is involved in supply of books, purchased from...

4. Classification of supply - the goods are supplied from a location outside India to a location outside India, i.e., the supply of goods from a place in the non-taxable...

5. 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...

6. Clarification regarding taxability of income earned by a non-resident investor from off-shore investments routed through an Alternate Investment Fund - set off loss

7. Income deemed to accrue or arise in India - non-resident corporate entity - Taxability of royalty income received by the assessee on subscribers units from original...

8. Taxability of an amount received from supply of drawings and designs - Accrual of income in India - Once the income from supply of plant and equipment is held to be not...

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. Scope of Supply - import of goods - trading in foreign countries by the appellant, wherein the goods are supplied from a place in the non-taxable territory to another...

11. Set off of the brought forward losses against the income from other sources - Ld. CIT (A) has rightly decided that, “although interest income has been shown as income...

12. Taxability - amount written off in the books of account of the applicant as creditors balance - there are no services received or provided by the applicant company in...

13. Valuation - Supply of tangible goods service - Supply of piped natural gas - inclusion of charges collected for supply of pipes and measuring equipment to its customers...

14. Set off of brought forward business loss against income from other sources - As provision of section 72 are very clear that brought forward business loss can only be set...

15. Unaccounted income over and above the regular income registered in the books of account - There is no dispute that assessee was engaged for development of project of...