Grounds for business connection in India and taxability in terms of section 9(1) of the Income Tax Act

Last updated: 26 October 2021
Quick Summary
This judgement clarifies the grounds for establishing a business connection in India and subsequent taxability under Section 9(1) of the Income Tax Act. The Income Tax Appellate Tribunal ruled that the appellant, a Mauritian firm selling advertisement time, did not have a business connection in India or a Permanent Establishment (PE) there. Consequently, the assessment order was deemed unlawful, and the appeal was allowed.

Court :
ITAT Delhi

Brief :
This appeal by the assessee is directed towards the order of the CIT(A)-42, New Delhi dated 30.12.2016 pertaining to A.Y 2012-13.

Citation :
ITA No. 1219/DEL/2017

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Poojitha Raam Vinay
Published in Income Tax
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