https://www.taxtmi.com/caselaws?id=215191 Income from composite contract arrangements was attributed to India because the linked obligations were examined together, and the presence of a permanent establishment supported taxation of the related profits in India. The Tribunal followed its earlier view in the assessee's own case for the preceding year, noted that no fresh material had been produced despite opportunity, and found no factual difference warranting a departure. The earlier profit estimate of 7% on the relevant receipts was therefore maintained, with no basis to disturb the existing assessment approach. en-us Fri, 25 May 2012 00:00:00 +0530 Fri, 27 Jul 2012 06:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215191 Income from composite contract arrangements was attributed to India because the linked obligations were examined together, and the presence of a permanent establishment supported taxation of the related profits in India. The Tribunal followed its earlier view in the assessee's own case for the preceding year, noted that no fresh material had been produced despite opportunity, and found no factual difference warranting a departure. The earlier profit estimate of 7% on the relevant receipts was therefore maintained, with no basis to disturb the existing assessment approach. Case-Laws Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215191