https://www.taxtmi.com/caselaws?id=72032 A liaison office that only coordinated sourcing, supplier identification, specification negotiation, quality monitoring and dispatch for export purchases fell within the exclusion in Explanation 1(b) to section 9(1)(i) of the Income-tax Act, 1961. Because the Indian operations did not amount to the assessee trading in India, taking custody of goods, making payments to manufacturers or rendering invoiced services in India, they were treated as part of the purchase operation for export rather than a separate income-earning business. On those facts, no income was deemed to accrue or arise in India under section 9(1)(i). en-us Wed, 28 May 2008 00:00:00 +0530 Tue, 12 Dec 2023 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72032 A liaison office that only coordinated sourcing, supplier identification, specification negotiation, quality monitoring and dispatch for export purchases fell within the exclusion in Explanation 1(b) to section 9(1)(i) of the Income-tax Act, 1961. Because the Indian operations did not amount to the assessee trading in India, taking custody of goods, making payments to manufacturers or rendering invoiced services in India, they were treated as part of the purchase operation for export rather than a separate income-earning business. On those facts, no income was deemed to accrue or arise in India under section 9(1)(i). Case-Laws Income Tax Wed, 28 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72032