9911796707
TMI Blog1973 (6) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... operations are carried out in India, the income in respect of which is sought to be assessed - There is no question of law for a reference to the High Court - - - - - Dated:- 19-6-1973 - Judge(s) : TULZAPURKAR., KANTAWALA. JUDGMENT The judgment of the court was delivered by KANTAWALA C.J.-A rule nisi has been served upon the assessee calling upon it to show cause why the three questions referred to therein should not be made a subject-matter of the reference and why the rule nisi should not be made absolute. Mr. Palkhivala, who appears on behalf of the assessee, with a view to oppose the making of the rule nisi absolute, has asked me to proceed on the assumption without accepting the said position that for the purpose of this rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in India." The revenue can succeed in assessing such income qua the assessee only if they are able, to show that the income sought to be assessed is reasonably attributable to the operations carried out in India. We plainly asked the counsel for the revenue whether it is their case that all the operations were carried out in India, and the counsel, though he did not specifically concede, was unable to dispute the position that this is a case where all the operations are not carried out in India. Having regard to the provisions of this clause, before it can be treated as the income of the assessee, the income sought to be assessed must be reasonably attributable to the operations carried out in India. What are the operations carried out i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of fact whether any of the operations were carried out in India in respect of which the income was sought to be assessed. They have pointed out before coming to this conclusion that the information was given by Lichema to the assessee in Germany So everything in this behalf was done outside the taxable territory. Secondly, it is pointed out that no material is brought by the revenue with a view to contend or show that any services were rendered in the taxable territory by the non-resident. The Tribunal also emphasised the fact that the amount had to be paid in German currency. Reliance was placed as regards the entries made in the books of account of the assessee, but the Tribunal has pointed out that every businessman has to bring into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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