https://www.taxtmi.com/caselaws?id=179933 Commission earned by a non-resident for procuring purchases outside British India was held not to accrue or arise through a business connection in British India under Section 42 of the Income-tax Act, 1922. The expression "business connection" was treated as broad in scope, but it depends on the facts and requires more than a single transaction or the mere rendering of services outside British India. A business connection generally requires a course of dealing, agency, control, or an integrated profit-making relationship linking the remuneration to business carried on in British India. On the stated facts, no such connection existed, so the reference was answered in favour of the assessee. en-us Fri, 03 Nov 1950 00:00:00 +0530 Sat, 12 Mar 2016 11:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179933 Commission earned by a non-resident for procuring purchases outside British India was held not to accrue or arise through a business connection in British India under Section 42 of the Income-tax Act, 1922. The expression "business connection" was treated as broad in scope, but it depends on the facts and requires more than a single transaction or the mere rendering of services outside British India. A business connection generally requires a course of dealing, agency, control, or an integrated profit-making relationship linking the remuneration to business carried on in British India. On the stated facts, no such connection existed, so the reference was answered in favour of the assessee. Case-Laws Income Tax Fri, 03 Nov 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179933