https://www.taxtmi.com/caselaws?id=239725 The court upheld the Assessing Officer's decision regarding the existence of a business connection in India and the taxability of income remitted from India. The Indian company was treated as an agent, leading to the assessment of income at 5% of the total receipt from cruise activities. The court considered the Canvasser Agency Agreement and the absence of a Double Tax Avoidance Agreement with Isle of Man in reaching its decision. The appellant's arguments based on previous tribunal decisions and agreements were not sufficient to overturn the assessment. en-us Thu, 28 Mar 2013 00:00:00 +0530 Tue, 19 Nov 2013 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239725 The court upheld the Assessing Officer's decision regarding the existence of a business connection in India and the taxability of income remitted from India. The Indian company was treated as an agent, leading to the assessment of income at 5% of the total receipt from cruise activities. The court considered the Canvasser Agency Agreement and the absence of a Double Tax Avoidance Agreement with Isle of Man in reaching its decision. The appellant's arguments based on previous tribunal decisions and agreements were not sufficient to overturn the assessment. Case-Laws Income Tax Thu, 28 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239725