Offshore supply of equipment on Cost Insurance and Freight (

Court: Delhi Income-tax Appellate Tribunal

Citation: Tech nip Italy Spa Vs. ACIT (2010-T11-133-ITAT-DEL-INTL)

Brief: It was held that the offshore supply of equipment, even on a CIF basis, under a composite contract is not taxable in India.

Facts

The assessee, a company incorporated in Italy, was awarded a

Please become a Premium member. If you are already a Premium member, login here to access the full content.