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Income Tax - Highlights / Catch Notes

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Attribution of profit to PE qua the offshore supply of plants ...

Case Laws     Income Tax

May 6, 2023

Attribution of profit to PE qua the offshore supply of plants and equipments - Attribution of profit to PE qua the offshore supply of plants and equipments - Additions made by AO deleted - AO directed to attribute 1% of the receipts from offshore supply of equipment as profit of the PE and accordingly compute the income of the assessee. - AT

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