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2011 (3) TMI 1348 - AT - Income TaxNon-resident person purchasing goods in India- Through Liasion Office-Taxability of purchases- Held that:-A non-resident will not be liable to tax in India on any income attributable to operations confined to purchase of goods in India for export, even though the non-resident has an office or an agency in India for this purpose. Liasion Office carrying on the activities which are basic and preliminary requirement of the purchasing process/operation cannot be considered as a permanent establishment in India and no profits can be attributed to the permanent establishment as no profit accrued or arises in India. Decided in favor of the assessee.
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