Tag Archives: offshore services

Income from offshore services isn’t taxable if provided outside India without any connection with PE in India

Income from offshore services isn’t taxable if it is provided outside India without any connection with PE in India  IHI Corporation v. ADIT [Mumbai  ITAT] ITA No. 7267 of 2012 Date of Decision: April 17, 2015 Facts of the case The assessee, a Japanese company, was a manufacturer of heavy machinery, providing technology oriented products… Read More »