If transaction for sale concluded outside India then no income from offshore supplies accrues or arises or can be deemed to accrue or arise in India

ADVANCE RULING DETAILS

DECIDED BY: AUTHORITY FOR ADVANCE RULINGS (INCOME- TAX), NEW DELHI, ADVANCE RULING REQUESTED BY: Joint Stock Company Foreign Economic Association “Technopromexport”,  AAR No. 827 of 2009,  DECIDED ON: February 25, 2010

RELEVANT PARAGRAPH

The applicant is a company incorporated in Russia and also is tax

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