2013 (1) TMI 214

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..... that the amount receivable by the assessee in respect of offshore supply of equipments and offshore services cannot be taxed under section 9(1). Also apart from non-applicability of section 9(1) in the present case Article 7 of the DTAA between India and Japan is also applicable and, hence, the income arising on account of offshore services and offshore supply of equipments would not be taxable. .....

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..... Act, 1961 ?" 2. The assessment year involved herein is Assessment Year 2003-2004. 3. The dispute in the present case relates to the taxability of the offshore services and offshore supply made by the assessee during the assessment year in question. The Income Tax Appellate Tribunal following the decision of the Apex Court in the assessee's own case reported in Ishikawajima Harima Heavy Indust .....

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..... ould not be taxable. If the assessee is not liable to tax in view of the Article 8 (sic) of DTAA between India and Japan, then, irrespective of the amendment to section 9(1) of the Act, the assessee would not be liable to tax. 4. In this view of the matter, no fault can be found with the order of the Income Tax Appellate Tribunal. The appeal is accordingly dismissed with no order as to costs. - .....

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