Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 188 - AT - Income TaxIncome accrues/arises or is deemed to accrue/arise in India – Assessee-company is receiving the remittances of tickets sold by the Indian company outside India – Held that:- Assessee was not having any ‘business connection’ in India within the meaning of section 9(1)(i) of the Act - No income has been accrued to the assessee in India in respect of booking or sale of tickets for ‘tour packages’ of the cruises in India which was done through Star Cruises (India) Travel Services Pvt. Ltd. (SCITC) - Decided in favour of assessee.
|