<h1>Liaison Office in India for Multinational Retailer Not Liable for Income Tax, Says Advance Ruling Authority.</h1> The activities of a liaison office in India for a multinational retailer were scrutinized to determine if they led to income accruing in India. The office, established by a Hong Kong-based trading company, performs tasks like supplier evaluation, quality checks, and logistics coordination. The applicant sought an advance ruling on whether these activities constituted income accruing in India under the Income Tax Act. The Authority for Advance Rulings concluded that no income accrues or is deemed to accrue in India from these activities, thereby negating the need to address further questions regarding business connections or tax liabilities.