Tag Archives: offshore services

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

By | November 23, 2015

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 »