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    <title>Section 44BBB: Offshore Supply Contracts&#039; Income Scope Limited by Sections 4, 5, and 9 of Income Tax Act.</title>
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    <description>Amount received under the offshore supply contracts - Section 44BBB is computational provision and hence, it cannot enlarge the scope of total income which is otherwise provided in Section 4,5, &amp; 9 of the Income Tax Act. - AT</description>
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      <description>Amount received under the offshore supply contracts - Section 44BBB is computational provision and hence, it cannot enlarge the scope of total income which is otherwise provided in Section 4,5, &amp; 9 of the Income Tax Act. - AT</description>
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