https://www.taxtmi.com/caselaws?id=65064 The tribunal upheld the revenue's position, declaring the firm a resident of India due to its formation and operational activities being rooted in India, despite contract execution in Kuwait. Control and management were deemed to be in India, justifying taxation of income from Kuwait operations. The assessee's claim of non-resident status was rejected. Additional minor issues were also addressed in the judgment. en-us Thu, 12 Mar 1987 00:00:00 +0530 Sat, 12 Feb 2011 11:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65064 The tribunal upheld the revenue's position, declaring the firm a resident of India due to its formation and operational activities being rooted in India, despite contract execution in Kuwait. Control and management were deemed to be in India, justifying taxation of income from Kuwait operations. The assessee's claim of non-resident status was rejected. Additional minor issues were also addressed in the judgment. Case-Laws Income Tax Thu, 12 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65064