TMI BlogIncome deemed to accrue or arise as per Explanation to Section 9(1)(i)(b) or not Merely because the...Income deemed to accrue or arise as per Explanation to Section 9(1)(i)(b) or not Merely because the assessee do not place orders for purchase, in law it makes no difference - Without placing an order in its name the assessee is enabling a foreign buyer to place order directly with the manufacturer - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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