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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Accrual of income - offshore supply of equipments and materials ...

Income Tax

December 13, 2019

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 out in India, only that part of income which can be reasonably attributed to the operations in India, would be deemed to accrue or arise in India.

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