https://www.taxtmi.com/caselaws?id=211504 The court held that the Consortium formed by the applicant and Samsung Engineering Company Ltd. was taxable as an Association of Persons (AOP) due to their joint purpose and liability for the project. All amounts received under the contract, including for design and engineering, supply of equipment, and onshore services, were deemed taxable in India. The court emphasized the indivisibility of the contract and the need to consider it as a whole for taxation, ruling in favor of taxability on various aspects of the project. en-us Tue, 20 Mar 2012 00:00:00 +0530 Fri, 25 Jan 2013 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211504 The court held that the Consortium formed by the applicant and Samsung Engineering Company Ltd. was taxable as an Association of Persons (AOP) due to their joint purpose and liability for the project. All amounts received under the contract, including for design and engineering, supply of equipment, and onshore services, were deemed taxable in India. The court emphasized the indivisibility of the contract and the need to consider it as a whole for taxation, ruling in favor of taxability on various aspects of the project. Case-Laws Income Tax Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211504