https://www.taxtmi.com/caselaws?id=181265 A liaison office confined to seminars, information transmission, receipt and forwarding of trade enquiries, and feedback collection, without authority to conclude contracts, procure orders, negotiate sales, or collect payments, does not give rise to income accruing or arising in India. On that footing, the office is only a communication channel and not an income-producing base. The same limited functions also fail to create the real and intimate nexus needed for a business connection in India, as no contract conclusion, stock maintenance, or habitual order securing occurred. Treaty relief under the India-UAE DTAA was also denied on the facts found. en-us Wed, 28 Sep 2005 00:00:00 +0530 Wed, 17 Apr 2024 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181265 A liaison office confined to seminars, information transmission, receipt and forwarding of trade enquiries, and feedback collection, without authority to conclude contracts, procure orders, negotiate sales, or collect payments, does not give rise to income accruing or arising in India. On that footing, the office is only a communication channel and not an income-producing base. The same limited functions also fail to create the real and intimate nexus needed for a business connection in India, as no contract conclusion, stock maintenance, or habitual order securing occurred. Treaty relief under the India-UAE DTAA was also denied on the facts found. Case-Laws Income Tax Wed, 28 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181265