TMI Blog2015 (9) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... e in India - whether assessee purchases the goods for the purpose of exports, hence not liable to tax - Held that:- Assessee is not carrying any business in India. They have established a liaison offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of their income could be taxed in India either under Section 5 or Section 9 of the Act. - HC decision upheld [2013 (8) TMI 194 - KARNATAKA HIGH COURT] - SC dismissed the revenue appeal. - Special L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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