The Resource Payments for offshore supply of equipment not taxable in India but payments for supervisory services are taxable in India

Payments for offshore supply of equipment not taxable in India but payments for supervisory services are taxable in India

Label
Payments for offshore supply of equipment not taxable in India but payments for supervisory services are taxable in India
Title
Payments for offshore supply of equipment not taxable in India but payments for supervisory services are taxable in India
Creator
Subject
Language
eng
Summary
This case note reviews the ruling given by the Authority for Advance Rulings to Michelin Tamil Nadu Tyres Private Ltd, which held that a payment made to a foreign company outside India for the offshore supply of machinery and equipment was not taxable in India, but payments for supervisory services performed in connection with the installation of the equipment in India by third parties were taxable in India
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 2 ; 3 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • advance tax ruling
  • services
  • offshore activity
Label
Payments for offshore supply of equipment not taxable in India but payments for supervisory services are taxable in India
Instantiates
Publication
Label
Payments for offshore supply of equipment not taxable in India but payments for supervisory services are taxable in India
Publication

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