Income from offshore supply of products - income taxable in ...
Offshore Repair Income Not Taxable in India; No Permanent Establishment (PE) at Overseas Facilities.
June 2, 2020
Case Laws Income Tax AT
Income from offshore supply of products - income taxable in India - as the repair works are undertaken at the overseas work stations of the assessee, therefore, the question of taxability of such receipts from rendering of the repair work as attributable to PE of the assessee in India does not arise.
View Source