https://www.taxtmi.com/caselaws?id=207808 The court held that the income received under the BEAT agreement did not accrue in India as the services were rendered outside India. Therefore, the income was not taxable in India under section 9(1)(vii) of the Income-tax Act, 1961. The assessment orders imposing Indian income-tax were overturned, directing exclusion of the BEAT agreement income from tax assessments. The petition was granted, and the rule was upheld accordingly. en-us Wed, 05 May 2010 00:00:00 +0530 Fri, 21 Dec 2012 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207808 The court held that the income received under the BEAT agreement did not accrue in India as the services were rendered outside India. Therefore, the income was not taxable in India under section 9(1)(vii) of the Income-tax Act, 1961. The assessment orders imposing Indian income-tax were overturned, directing exclusion of the BEAT agreement income from tax assessments. The petition was granted, and the rule was upheld accordingly. Case-Laws Income Tax Wed, 05 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207808