https://www.taxtmi.com/caselaws?id=33861 The case involved determining whether income from off-shore sales of goods by a non-resident to a resident in India accrues in India and if income from a composite contract involving operations within and outside India arises in India. The Authority declined to rule on both issues due to insufficient factual details and lack of necessary documentation from the applicant. The lack of clarity on the off-shore supply transactions and ambiguity regarding the composite contract led to the disposal of the application without a decision. en-us Wed, 17 Jun 2009 00:00:00 +0530 Thu, 18 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33861 The case involved determining whether income from off-shore sales of goods by a non-resident to a resident in India accrues in India and if income from a composite contract involving operations within and outside India arises in India. The Authority declined to rule on both issues due to insufficient factual details and lack of necessary documentation from the applicant. The lack of clarity on the off-shore supply transactions and ambiguity regarding the composite contract led to the disposal of the application without a decision. Case-Laws Income Tax Wed, 17 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33861