https://www.taxtmi.com/caselaws?id=206275 The Tribunal allowed the appeal of the assessee, a Hongkong-based company, in a tax dispute concerning the taxability of income in India for activities conducted by its branch office. The Tribunal held that the branch office's activities fell within the exemption under Explanation 1(b) to Section 9(1)(i) of the Income Tax Act as they were limited to purchasing goods for export. Therefore, no income was deemed to accrue or arise in India, resulting in the dismissal of the Revenue's appeals. en-us Fri, 29 Jan 2010 00:00:00 +0530 Tue, 14 Aug 2012 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206275 The Tribunal allowed the appeal of the assessee, a Hongkong-based company, in a tax dispute concerning the taxability of income in India for activities conducted by its branch office. The Tribunal held that the branch office's activities fell within the exemption under Explanation 1(b) to Section 9(1)(i) of the Income Tax Act as they were limited to purchasing goods for export. Therefore, no income was deemed to accrue or arise in India, resulting in the dismissal of the Revenue's appeals. Case-Laws Income Tax Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206275