https://www.taxtmi.com/caselaws?id=350830 The Revenue's appeal was dismissed, and the assessee's cross-objection was deemed infructuous. The Dispute Resolution Panel's decision to exclude income from off-shore supplies from Indian taxation was upheld. The contracts' clear segregation of on-shore and off-shore activities, coupled with the passing of title outside India, influenced the outcome. The judgment highlighted the significance of contractual terms and title passage in determining the taxability of off-shore supplies. en-us Wed, 08 Nov 2017 00:00:00 +0530 Mon, 13 Nov 2017 22:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350830 The Revenue's appeal was dismissed, and the assessee's cross-objection was deemed infructuous. The Dispute Resolution Panel's decision to exclude income from off-shore supplies from Indian taxation was upheld. The contracts' clear segregation of on-shore and off-shore activities, coupled with the passing of title outside India, influenced the outcome. The judgment highlighted the significance of contractual terms and title passage in determining the taxability of off-shore supplies. Case-Laws Income Tax Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350830