https://www.taxtmi.com/news?id=327 Income from cross-border transactions must have a sufficient territorial nexus with India before being taxed under Section 9; where services or operations are performed outside India or are attributable to a foreign head office, the DTAA and apportionment principles determine taxability and relief. en-us Mon, 17 Mar 2008 23:01:00 +0530 Fri, 22 Aug 2025 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=327 Income from cross-border transactions must have a sufficient territorial nexus with India before being taxed under Section 9; where services or operations are performed outside India or are attributable to a foreign head office, the DTAA and apportionment principles determine taxability and relief. News - Mon, 17 Mar 2008 23:01:00 +0530 https://www.taxtmi.com/news?id=327