https://www.taxtmi.com/caselaws?id=65889 The Tribunal reversed the CIT (Appeals)'s decision, upholding the Assessing Officer's findings that M/s V.B.C. Exports Pvt. Ltd. was the agent of M/s Guan Wah Enterprises of Singapore. The income received in India was deemed taxable under Sections 5 and 9 of the Income-tax Act due to the business connection and operations carried out in India. The Tribunal emphasized that the non-resident's income was liable to tax, and the revenue's appeals were allowed, reinstating the Assessing Officer's orders. en-us Tue, 28 Feb 1995 00:00:00 +0530 Wed, 05 Oct 2016 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65889 The Tribunal reversed the CIT (Appeals)'s decision, upholding the Assessing Officer's findings that M/s V.B.C. Exports Pvt. Ltd. was the agent of M/s Guan Wah Enterprises of Singapore. The income received in India was deemed taxable under Sections 5 and 9 of the Income-tax Act due to the business connection and operations carried out in India. The Tribunal emphasized that the non-resident's income was liable to tax, and the revenue's appeals were allowed, reinstating the Assessing Officer's orders. Case-Laws Income Tax Tue, 28 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65889