https://www.taxtmi.com/caselaws?id=348900 Offshore supply income of a non-resident is taxable in India only to the extent attributable to operations carried out in India, and no attribution arose where the binding jurisdictional ruling had already found no permanent establishment in India. Receipts from embedded software were treated as part of the hardware supply, not as royalty, because the transaction did not involve transfer of copyright or an independent software right. In light of the offshore income being non-taxable, interest under section 234B was treated as academic, and the Revenue's cross-objections on the limitation of benefits clause under Article 24 of the Indo-US DTAA required no separate adjudication. en-us Tue, 26 Sep 2017 00:00:00 +0530 Tue, 03 Oct 2017 06:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348900 Offshore supply income of a non-resident is taxable in India only to the extent attributable to operations carried out in India, and no attribution arose where the binding jurisdictional ruling had already found no permanent establishment in India. Receipts from embedded software were treated as part of the hardware supply, not as royalty, because the transaction did not involve transfer of copyright or an independent software right. In light of the offshore income being non-taxable, interest under section 234B was treated as academic, and the Revenue's cross-objections on the limitation of benefits clause under Article 24 of the Indo-US DTAA required no separate adjudication. Case-Laws Income Tax Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348900