https://www.taxtmi.com/caselaws?id=242582 The Tribunal allowed the appeals for the assessment years 2003-04 to 2007-08, concluding that the Liaison Office's activities were limited to purchasing goods for export, falling under the exemption in section 9(1)(i) of the Income Tax Act. As a result, no income was deemed to accrue in India from the Liaison Office's operations, rendering the attribution of income and levy of interest under sections 234A and 234B unnecessary. en-us Fri, 10 Jan 2014 00:00:00 +0530 Tue, 06 Feb 2018 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242582 The Tribunal allowed the appeals for the assessment years 2003-04 to 2007-08, concluding that the Liaison Office's activities were limited to purchasing goods for export, falling under the exemption in section 9(1)(i) of the Income Tax Act. As a result, no income was deemed to accrue in India from the Liaison Office's operations, rendering the attribution of income and levy of interest under sections 234A and 234B unnecessary. Case-Laws Income Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242582