https://www.taxtmi.com/caselaws?id=199176 Offshore supply receipts under project contracts performed and concluded outside India are treated as income not deemed to accrue or arise in India, because the receipts lack an Indian accrual nexus. The analysis also states that the Tribunal applied section 44BBB to the project receipts as the special computation regime, consistent with its earlier view in the assessee's own case and connected project litigation. en-us Mon, 04 Sep 2017 00:00:00 +0530 Wed, 21 Feb 2018 21:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199176 Offshore supply receipts under project contracts performed and concluded outside India are treated as income not deemed to accrue or arise in India, because the receipts lack an Indian accrual nexus. The analysis also states that the Tribunal applied section 44BBB to the project receipts as the special computation regime, consistent with its earlier view in the assessee's own case and connected project litigation. Case-Laws Income Tax Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199176