https://www.taxtmi.com/caselaws?id=470435 Consideration for drawings and designs supplied with plant and equipment was treated as integral to offshore equipment supply rather than fees for technical services. Although covered by separate contracts, the contracts were executed on the same date, commercially inseparable, and the drawings could not be independently used without the equipment; termination of the equipment contract could also terminate the drawings-and-designs contract. Applying the earlier order on identical facts, the notes state that the consideration was not taxable in India as fees for technical services. en-us Fri, 21 Mar 2025 00:00:00 +0530 Mon, 27 Jul 2026 19:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470435 Consideration for drawings and designs supplied with plant and equipment was treated as integral to offshore equipment supply rather than fees for technical services. Although covered by separate contracts, the contracts were executed on the same date, commercially inseparable, and the drawings could not be independently used without the equipment; termination of the equipment contract could also terminate the drawings-and-designs contract. Applying the earlier order on identical facts, the notes state that the consideration was not taxable in India as fees for technical services. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470435