https://www.taxtmi.com/caselaws?id=472262 Taxability of a non-resident's offshore equipment supply turns on FOB contractual terms, the location of design and engineering activities, and the existence of a permanent establishment in India. Relevant considerations include evidence of foreign technicians' visits to India and whether site-related activities continued beyond six months. The issues also address whether withholding under section 195 covers the entire tax liability and whether any shortfall requires advance-tax payment, resulting in interest under section 234B. en-us Tue, 20 Nov 2012 00:00:00 +0530 Tue, 06 Oct 2026 13:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472262 Taxability of a non-resident's offshore equipment supply turns on FOB contractual terms, the location of design and engineering activities, and the existence of a permanent establishment in India. Relevant considerations include evidence of foreign technicians' visits to India and whether site-related activities continued beyond six months. The issues also address whether withholding under section 195 covers the entire tax liability and whether any shortfall requires advance-tax payment, resulting in interest under section 234B. Case-Laws Income Tax Tue, 20 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472262