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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Income arising in India: liaison office activities not taxable, while purchase-for-export exception recognized for its operations.</h1> The liaison office's functions-supplier enquiry, sampling, quality checks, exporter coordination, logistics follow-up and social audits-were assessed against whether they caused income accruing or arising in India or created a business connection. The Authority for Advance Rulings found that no income accrues or arises in India to the applicant, accepted that the activities were 'confined to the purchase of goods in India for the purpose of export,' and therefore did not call for taxation of the applicant's income on that basis.

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