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2006 (7) TMI 123 - AAR - Income Tax
Non-resident - agency agreement - Applicant is engaged in organizing "4th India Food and Wine Show" – appoint agents abroad to furnish information about terms and conditions to foreign participants in respect of their participation in the Food and Wine Show in India and for booking space in the exhibition - payment is receivable by the agent abroad, is not relevant – since source of income being situated in India, the agent will be liable to income-tax in India under the Act