MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

151 ITD 79 (Del) does not apply at all. Even in that decision, also it has been stated that this is not an offshore supply as title to the goods have passed in India and not outside India. Further decision of the honourable High Court in ITA number 64 of 2014 does not deal with supply of goods. The honourable

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI