https://www.taxtmi.com/caselaws?id=172301 Profits or gains arising directly or indirectly through a business connection in British India were treated as deemed to accrue or arise in British India under the 1918 and 1922 Income Tax Acts, bringing a non-resident's Indian business-linked income within charge to tax; the broader construction of business connection extended to purchasing operations, and English territorial-limit authorities were distinguished. Income from the company's Wyndhamganj manufacturing branch was also taxable as business income because manufacture fell within the statutory definition of business. The reference was answered in favour of the revenue. en-us Wed, 28 May 1924 00:00:00 +0530 Tue, 18 Aug 2015 18:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172301 Profits or gains arising directly or indirectly through a business connection in British India were treated as deemed to accrue or arise in British India under the 1918 and 1922 Income Tax Acts, bringing a non-resident's Indian business-linked income within charge to tax; the broader construction of business connection extended to purchasing operations, and English territorial-limit authorities were distinguished. Income from the company's Wyndhamganj manufacturing branch was also taxable as business income because manufacture fell within the statutory definition of business. The reference was answered in favour of the revenue. Case-Laws Indian Laws Wed, 28 May 1924 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172301