https://www.taxtmi.com/caselaws?id=258623 The Karnataka High Court upheld the Tribunal's decision in favor of the assessee, a liaison office, stating that the activities fell within the exemption under Explanation 1(b) to Section 9(1)(i) of the Income Tax Act. The Court found the facts aligned with a previous case, distinguishing it from another judgment cited by the revenue. The High Court dismissed the revenue's appeals, emphasizing the importance of factual alignment with precedent cases in determining tax liability for liaison offices in India. en-us Mon, 05 Jan 2015 00:00:00 +0530 Wed, 12 Aug 2015 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258623 The Karnataka High Court upheld the Tribunal's decision in favor of the assessee, a liaison office, stating that the activities fell within the exemption under Explanation 1(b) to Section 9(1)(i) of the Income Tax Act. The Court found the facts aligned with a previous case, distinguishing it from another judgment cited by the revenue. The High Court dismissed the revenue's appeals, emphasizing the importance of factual alignment with precedent cases in determining tax liability for liaison offices in India. Case-Laws Income Tax Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258623