https://www.taxtmi.com/caselaws?id=271021 Receipts arising from a change order integrally linked to an FPSO chartering arrangement were treated as business profits forming part of the composite project consideration, not as fees for technical services, because the additional work remained within the contractual obligations to prepare the FPSO for the mineral oil project. The full consideration was held taxable in India under section 44BB, since the place where preparatory work was performed did not justify apportionment of a composite receipt. Installation of STP buoy and moorings was also treated as taxable under section 44BB as an essential element of mineral oil operations. Mobilisation receipts could not be split by travel inside or outside India. Insurance receipts for loss of hire were excluded from Indian tax. en-us Wed, 02 Dec 2015 00:00:00 +0530 Tue, 03 May 2016 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271021 Receipts arising from a change order integrally linked to an FPSO chartering arrangement were treated as business profits forming part of the composite project consideration, not as fees for technical services, because the additional work remained within the contractual obligations to prepare the FPSO for the mineral oil project. The full consideration was held taxable in India under section 44BB, since the place where preparatory work was performed did not justify apportionment of a composite receipt. Installation of STP buoy and moorings was also treated as taxable under section 44BB as an essential element of mineral oil operations. Mobilisation receipts could not be split by travel inside or outside India. Insurance receipts for loss of hire were excluded from Indian tax. Case-Laws Income Tax Wed, 02 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271021