https://www.taxtmi.com/caselaws?id=219111 The Tribunal upheld the CIT(A)'s decision that no income accrued to the non-resident company in India for sales made through its Indian agent. The Tribunal emphasized the absence of a 'business connection' in India, leading to the dismissal of the Revenue's appeal. The consistent application of this principle in similar cases supported the decision that the income from ticket sales did not arise in India, resulting in the non-resident company not being taxed for these transactions. en-us Tue, 20 Mar 2012 00:00:00 +0530 Wed, 05 Dec 2012 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219111 The Tribunal upheld the CIT(A)'s decision that no income accrued to the non-resident company in India for sales made through its Indian agent. The Tribunal emphasized the absence of a 'business connection' in India, leading to the dismissal of the Revenue's appeal. The consistent application of this principle in similar cases supported the decision that the income from ticket sales did not arise in India, resulting in the non-resident company not being taxed for these transactions. Case-Laws Income Tax Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219111