https://www.taxtmi.com/circulars?id=9851 Foreign consortium members are separate taxable entities; overall coordination agreements do not create partnership. FOB sales where title passes outside India are not taxable in India. Fees for planning, design and engineering are taxable as technical services subject to domestic rates or applicable double taxation agreements. Civil construction and erection/testing work performed in India attract a deemed-profits attribution of gross receipts for taxation where conditions are met. Separately identifiable transportation charges are governed by the rules for operation of ships or aircraft. Contracts by different foreign companies must be treated distinctly; guidance applies after the effective date. en-us Thu, 21 Sep 1989 00:00:00 +0530 Thu, 09 Jun 2011 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9851 Foreign consortium members are separate taxable entities; overall coordination agreements do not create partnership. FOB sales where title passes outside India are not taxable in India. Fees for planning, design and engineering are taxable as technical services subject to domestic rates or applicable double taxation agreements. Civil construction and erection/testing work performed in India attract a deemed-profits attribution of gross receipts for taxation where conditions are met. Separately identifiable transportation charges are governed by the rules for operation of ships or aircraft. Contracts by different foreign companies must be treated distinctly; guidance applies after the effective date. Circulars Income Tax Thu, 21 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9851