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Profits from off-shore supply of equipment would not be taxable if transfer of title to purchaser takes place abroad- De
Case Law Details
- Case Name
- DIT V/s LG Cable (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Facts
• L G Cable Ltd (“LGCL”), a Korean company, was awarded two contracts by Power Grid Corporation of India Limited (“PGCIL”).
• One contract was for “onshore” execution of the Fibre Optic Cabling System Package Project involving onshore services including erection / installation, testing and communication etc of the fibre of the cabling system. The other was for “offshore” supply of equipment.
• LGCL offered to tax in India the income attributable to activities carried out in India in connection to onshore c...
