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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Income taxability in India - even if for the sake of argument, ...

Case Laws     Income Tax

January 20, 2018

Income taxability in India - even if for the sake of argument, it is assumed that MFPM has a business connection in India, it cannot be said that the income is deemed to accrue or arise in India as per Section 9(1)(i) of the Act, as no part of the income earned by MFPM from sale of equipment in India is attributable to the operations carried out in India - AAR

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