https://www.taxtmi.com/caselaws?id=220372 The High Court affirmed that income derived from a contract entered into outside India for providing administrative and support services outside India was not taxable in India. The Tribunal found no direct nexus between the services provided in India and the services outside India, leading to the conclusion that the income did not fall under the provisions of Section 5(2) and Section 9(1)(i) of the Act, thus making it non-taxable in India. The Court dismissed the appeal, upholding the Tribunal's decision. en-us Tue, 20 Nov 2012 00:00:00 +0530 Tue, 22 Jan 2013 06:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220372 The High Court affirmed that income derived from a contract entered into outside India for providing administrative and support services outside India was not taxable in India. The Tribunal found no direct nexus between the services provided in India and the services outside India, leading to the conclusion that the income did not fall under the provisions of Section 5(2) and Section 9(1)(i) of the Act, thus making it non-taxable in India. The Court dismissed the appeal, upholding the Tribunal's decision. Case-Laws Income Tax Tue, 20 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220372