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Whether the amounts received/receivable by the applicant from Petronet LNG for offshore supply of equipment, materials, etc., are liable to be taxed in India under the provisions of the Income Tax Act,1961?


Whatever is payable by a resident to a non-resident by way of fees for technical services, thus, would not always come within the purview of S.9(1)(vii) of the Income Tax Act,1961.

Services of a non-resident to a resident utilized in India may not have much relevance in determining whether the income of the non-resident accrues or arises in India.

It must have sufficient territorial nexus with India so as to furnish a basis for the imposition of tax.

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