https://www.taxtmi.com/caselaws?id=212416 Income attributable to offshore supplies under a composite contract was not taxable in India where the contract separately identified the offshore supply obligations and the related payment was made outside India. On those facts, the income did not accrue or arise in India, and the treaty provision invoked had no independent application once the offshore receipts were found outside Indian tax net. The revenue's challenge failed. en-us Tue, 15 Nov 2011 00:00:00 +0530 Tue, 22 May 2012 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212416 Income attributable to offshore supplies under a composite contract was not taxable in India where the contract separately identified the offshore supply obligations and the related payment was made outside India. On those facts, the income did not accrue or arise in India, and the treaty provision invoked had no independent application once the offshore receipts were found outside Indian tax net. The revenue's challenge failed. Case-Laws Income Tax Tue, 15 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212416