Offshore supply income under composite contracts isn't taxable in India per Section 44BBB and Article 7(6) of the India-Japan DTAA. https://www.taxtmi.com/highlights?id=51973 Income from offshore supplies - Income attribution - composite contracts - the income from offshore supplies is not liable to tax in India both u/s 44BBB as well as under the provisions of Article 7 r.w. para 6 of DTAA between India and Japan - AT en-us Tue, 25 Feb 2020 05:48:08 +0530 Tue, 25 Feb 2020 05:48:08 +0530 TaxTMI RSS Generator Offshore supply income under composite contracts isn't taxable in India per Section 44BBB and Article 7(6) of the India-Japan DTAA. https://www.taxtmi.com/highlights?id=51973 Income from offshore supplies - Income attribution - composite contracts - the income from offshore supplies is not liable to tax in India both u/s 44BBB as well as under the provisions of Article 7 r.w. para 6 of DTAA between India and Japan - AT Highlights Income Tax Tue, 25 Feb 2020 05:48:08 +0530 https://www.taxtmi.com/highlights?id=51973