https://www.taxtmi.com/news?id=705 The liaison office's functions-supplier enquiry, sampling, quality checks, exporter coordination, logistics follow-up and social audits-were assessed against whether they caused income accruing or arising in India or created a business connection. The Authority for Advance Rulings found that no income accrues or arises in India to the applicant, accepted that the activities were "confined to the purchase of goods in India for the purpose of export," and therefore did not call for taxation of the applicant's income on that basis. en-us Fri, 02 Jan 2009 10:25:53 +0530 Fri, 02 Jan 2009 10:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=705 The liaison office's functions-supplier enquiry, sampling, quality checks, exporter coordination, logistics follow-up and social audits-were assessed against whether they caused income accruing or arising in India or created a business connection. The Authority for Advance Rulings found that no income accrues or arises in India to the applicant, accepted that the activities were "confined to the purchase of goods in India for the purpose of export," and therefore did not call for taxation of the applicant's income on that basis. News - Fri, 02 Jan 2009 10:25:53 +0530 https://www.taxtmi.com/news?id=705