https://www.taxtmi.com/caselaws?id=213111 The Authority ruled that all payments received under the contract for offshore supply of manometer gauges were taxable in India as the contract was deemed for erection and commissioning in India, following the precedent set in Vodafone International Holdings BV Netherlands vs. Union of India. Consequently, the determination of taxable income rate and portion for offshore supply did not arise. Additionally, payments received for installation, erection, and commissioning of manometer gauges were confirmed as taxable under Section 44BB of the Income-tax Act, as the services were provided in connection with oil prospecting/extraction by ONGC. en-us Mon, 07 May 2012 00:00:00 +0530 Fri, 25 Jan 2013 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213111 The Authority ruled that all payments received under the contract for offshore supply of manometer gauges were taxable in India as the contract was deemed for erection and commissioning in India, following the precedent set in Vodafone International Holdings BV Netherlands vs. Union of India. Consequently, the determination of taxable income rate and portion for offshore supply did not arise. Additionally, payments received for installation, erection, and commissioning of manometer gauges were confirmed as taxable under Section 44BB of the Income-tax Act, as the services were provided in connection with oil prospecting/extraction by ONGC. Case-Laws Income Tax Mon, 07 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213111