9911796707
TMI Blog1999 (2) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to tax in India which was reasonably attributable to the operations carried out in India - since after the lapse of almost 40 years, it would be impossible to determine the extent of the activity carried on in India , revenue's appeal is dismissed - - - - - Dated:- 24-2-1999 - Judge(s) : S. P. BHARUCHA. and N. SANTOSH HEGDE. ORDER The assessment year involved in this appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing operations. It was required to undertake through its staff the duties normally undertaken by technical advisers to a mining operation with regard to technical advice and to provide once in every year a member of its staff to visit the property of the Indian company. The assessee was also required to send out to the Indian company's property, at its request, a member of its technical staff f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to tax through its agent. This finding was approved by the Tribunal. The High Court, on a reference, held that the assessee received in London pound 7,000 for technical advice given to the Indian company from London. The income of such a non-resident assessee, in the facts and circumstances of the present case, could not be co-related with activity within the territory of India so as to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assume that the assessee had a business connection in India. Having regard, however, to the provisions of Explanation (a) quoted above, only that part of the income of pound 7,000 could be brought to tax in India as was reasonably attributable to the operations that were carried out in India. It is clear that the operations under the agreement between the assessee and the Indian company were carr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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