Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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 India and no transaction took place in India- the custom clearance, inland transportation were done by purchaser and assessee at no stage involved in the said activities - no PE involved in the sale it only done supervision after the supply of equipments - not taxable
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 India and no transaction took place in India- the custom clearance, inland transportation were done by purchaser and assessee at no stage involved in the said activities - no PE involved in the sale it only done supervision after the supply of equipments - not taxable
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