Income from Drawings and Designs Supply Not Taxable in India as Fees for Technical Services.

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....Taxability of an amount received from supply of drawings and designs - Accrual of income in India - Once the income from supply of plant and equipment is held to be not taxable in India, since, the sale transaction was completed outside India, the same logic applies even to the amount received from supply of drawings and designs. - the amount received by the assessee from supply of drawings and designs is not taxable in India as FTS - AT....