https://www.taxtmi.com/caselaws?id=381700 The Tribunal concluded that income from the sale of designs and drawings should be classified as business income and not taxable in India due to the absence of a permanent establishment. On the other hand, income from rendering testing and other services was deemed taxable in India as the results of these services were used within the country. The appeal was allowed in part, with the income from the sale of designs and drawings being exempt from taxation in India. en-us Fri, 31 May 2019 00:00:00 +0530 Mon, 17 Jun 2019 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381700 The Tribunal concluded that income from the sale of designs and drawings should be classified as business income and not taxable in India due to the absence of a permanent establishment. On the other hand, income from rendering testing and other services was deemed taxable in India as the results of these services were used within the country. The appeal was allowed in part, with the income from the sale of designs and drawings being exempt from taxation in India. Case-Laws Income Tax Fri, 31 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381700