MRPL and the offshore supply contract
awarded by HPL and CFCL. Apart from the above the assessee has also
executed offshore design contracts and with ... Technical Services (FTS) and accordingly
the revenue under offshore supply contract and offshore design contract
earned by the assessee was held to be taxable
account of 6,76,37,014 25,32,89,368.00
offshore Design &
Engineering and
Offshore supply
Total Income ... activities, Foreign Supervision
Charges (that is, onshore services) and offshore supply clubbed
with offshore Design & Engineering.
4.5.2. There is no dispute that the assessee
Bentley Systems Inc & Anr. vs Offshore Engineering Design And Energy ... on 3 August, 2023
Author: C.Hari Shankar
Bench: C.Hari Shankar ... Imon
Roy, Ms. Shreya Shukla and Ms. Vareesha
Irfan, Advs.
Versus
OFFSHORE ENGINEERING DESIGN AND ENERGY
CONSULTANTS PRIVATE LIMITED OCEANERGY &
ANR. ..... Defendants
Through
into following International Transactions:
i. Offshore supply of equipment and spare parts Rs.68,00,79,873/-
ii. Offshore designing and other services ... alia received payments in respect of:
i. Offshore supply of equipment and spare parts; &
ii. Offshore designing and other services.
It is an accepted
into following International Transactions:
i. Offshore supply of equipment and spare parts Rs.68,00,79,873/-
ii. Offshore designing and other services ... alia received payments in respect of:
i. Offshore supply of equipment and spare parts; &
ii. Offshore designing and other services.
It is an accepted
transactions are identical. Therefore, when offshore supply of
plant and equipment is not taxable, offshore supply of design and
engineering cannot be made taxable ... Indian entity for offshore supply of plant and equipment, offshore
supply of drawings and design and supervision of erection and
commissioning of equipment
transactions are identical. Therefore, when offshore supply of
plant and equipment is not taxable, offshore supply of design and
engineering cannot be made taxable ... Indian entity for offshore supply of plant and equipment, offshore
supply of drawings and design and supervision of erection and
commissioning of equipment
transactions are identical. Therefore, when offshore supply of
plant and equipment is not taxable, offshore supply of design and
engineering cannot be made taxable ... Indian entity for offshore supply of plant and equipment, offshore
supply of drawings and design and supervision of erection and
commissioning of equipment
transactions are identical. Therefore, when offshore supply of
plant and equipment is not taxable, offshore supply of design and
engineering cannot be made taxable ... Indian entity for offshore supply of plant and equipment, offshore
supply of drawings and design and supervision of erection and
commissioning of equipment
Vulcan A.G. Rs. 12,00,000.00
d) Howard Doris Ltd./ Offshore Design &
Engineering Ltd. Rs. 27,00,000.00
2) Letter from the above
