India) and
onsite (i.e. at clients location). For onsite assignments
of petitioner, the development of software is usually
sub-contracted to the respective group ... customers. The overseas
subsidiaries to whom the onsite work is subcontracted
by the petitioner are tax residents of USA, Germany,
Netherlands, UK, Singapore and China
Chartered Housing And Bhoruka Finance ... vs Appropriate Authority And Ors. on 16 January, 2001
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