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Offshore Supply to India Not Taxed: No Permanent Establishment for Assessee, Income from Services Exempt.

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Full Text of the Document

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....Bombardier Transportation India Pvt. Ltd. (BTIL) is not PE of the assessee in India and accordingly, since there is no PE of the assessee in India, the offshore supply of sub-assemblies to BTIL/income from intermediary services cannot be taxed in India. - AT....

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