https://www.taxtmi.com/caselaws?id=219773 The Tribunal upheld that the entire income from Indian projects is taxable in India under the force of attraction principle, despite the assessee's argument that only income attributable to services in India should be taxed. The Tribunal considered Article 7(3) of the India-UK DTAA but ultimately concluded that the force of attraction principle applied. The Tribunal found no mistake in its original order and dismissed the assessee's application for rectification. en-us Wed, 19 Dec 2012 00:00:00 +0530 Mon, 24 Dec 2012 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219773 The Tribunal upheld that the entire income from Indian projects is taxable in India under the force of attraction principle, despite the assessee's argument that only income attributable to services in India should be taxed. The Tribunal considered Article 7(3) of the India-UK DTAA but ultimately concluded that the force of attraction principle applied. The Tribunal found no mistake in its original order and dismissed the assessee's application for rectification. Case-Laws Income Tax Wed, 19 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219773