Supply of rolling stock not taxable in India as transfer of title took place outside India

Bombardier Transportation GmbH Vs DCIT (ITAT Delhi) ITAT Delhi held that the receipts from offshore supply of rolling stock (train sets) cannot be taxable in India as the transfer of title over the goods has taken place outside India. Facts- The core issue arising for consideration in the present appeal is whether the project office of the assessee and Bombardier Transportation India Ltd. (BTIL) would constitute fixed place Permanent Establishment (PE) of the assessee in India under Article 5 of India – Germany Double Taxation Avoidance Agreement (DTAA). Conclusion- Held that the receipts fr...