https://www.taxtmi.com/caselaws?id=354210 The Authority held that the offshore supply of equipment under the Umbrella Agreement was not taxable in India, and there was no requirement to withhold tax under section 195 for such payments. However, payments for supervision services rendered by MFPM were taxable in India, and the Applicant was required to withhold tax under section 195 for these payments. en-us Tue, 19 Dec 2017 00:00:00 +0530 Sat, 24 Feb 2018 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354210 The Authority held that the offshore supply of equipment under the Umbrella Agreement was not taxable in India, and there was no requirement to withhold tax under section 195 for such payments. However, payments for supervision services rendered by MFPM were taxable in India, and the Applicant was required to withhold tax under section 195 for these payments. Case-Laws Income Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354210