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2012 (12) TMI 126 - ITAT MUMBAIIncome 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, and hence, 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. No income accrues or arises to the assessee in India on the sale of tickets/booking of ‘Cruise tour packages’ which was done through Star Cruises (India) Travel Services Pvt. Ltd. (SCITC) - In favor of assessee
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