https://www.taxtmi.com/caselaws?id=235899 The High Court upheld the Tribunal's decision, ruling that the activities of the assessee's liaison office were limited to facilitating the purchase of goods for export, with no income accruing or arising in India. The Court found that the office did not engage in business in India but acted as a communication channel, leading to contracts and income transactions outside India. As a result, the income derived from these operations fell outside the scope of Indian taxation under Section 5(2) and Section 9(1)(i). The appeals by the Revenue were dismissed in favor of the assessee. en-us Thu, 07 Mar 2013 00:00:00 +0530 Thu, 08 Aug 2013 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235899 The High Court upheld the Tribunal's decision, ruling that the activities of the assessee's liaison office were limited to facilitating the purchase of goods for export, with no income accruing or arising in India. The Court found that the office did not engage in business in India but acted as a communication channel, leading to contracts and income transactions outside India. As a result, the income derived from these operations fell outside the scope of Indian taxation under Section 5(2) and Section 9(1)(i). The appeals by the Revenue were dismissed in favor of the assessee. Case-Laws Income Tax Thu, 07 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235899