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    <title>2018 (1) TMI 852 - ITAT DELHI</title>
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    <description>Income from offshore supply of cables is not taxable in India where title and risk pass outside India and the receipts are not attributable to operations carried out in India or to a permanent establishment. The analysis follows settled jurisdictional High Court and prior orders in the assessee&#039;s own case, with no contrary material shown to justify departure. On that basis, offshore supply receipts were held outside the Indian tax net and the addition on such income was deleted.</description>
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      <description>Income from offshore supply of cables is not taxable in India where title and risk pass outside India and the receipts are not attributable to operations carried out in India or to a permanent establishment. The analysis follows settled jurisdictional High Court and prior orders in the assessee&#039;s own case, with no contrary material shown to justify departure. On that basis, offshore supply receipts were held outside the Indian tax net and the addition on such income was deleted.</description>
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