https://www.taxtmi.com/caselaws?id=382831 The Tribunal dismissed the Revenue's appeals and allowed the assessee's appeals, ruling that offshore supply income was not taxable in India, supervision fees were taxable at 20% under Article 12(2) of the DTAA, and interest under section 234B was not applicable. The Tribunal also directed the allowance of legitimate business expenses and granted the credit of tax deducted at source as claimed by the assessee. en-us Mon, 01 Jul 2019 00:00:00 +0530 Mon, 05 Aug 2019 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382831 The Tribunal dismissed the Revenue's appeals and allowed the assessee's appeals, ruling that offshore supply income was not taxable in India, supervision fees were taxable at 20% under Article 12(2) of the DTAA, and interest under section 234B was not applicable. The Tribunal also directed the allowance of legitimate business expenses and granted the credit of tax deducted at source as claimed by the assessee. Case-Laws Income Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382831