https://www.taxtmi.com/caselaws?id=183212 A principal-to-principal sales arrangement, without independent material showing agency or another sufficient nexus, does not by itself create a business connection in British India under section 42(1) of the Income-tax Act, 1922; the assessee was therefore not chargeable on that basis. The Revenue also could not raise for the first time before the Tribunal a new contention that part of the income was received in British India, because the Tribunal's jurisdiction is confined to the subject-matter of the appeal and a wholly new case cannot be introduced at that stage. The reference was answered wholly in favour of the assessees. en-us Wed, 11 Sep 1957 00:00:00 +0530 Wed, 01 Jun 2016 17:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183212 A principal-to-principal sales arrangement, without independent material showing agency or another sufficient nexus, does not by itself create a business connection in British India under section 42(1) of the Income-tax Act, 1922; the assessee was therefore not chargeable on that basis. The Revenue also could not raise for the first time before the Tribunal a new contention that part of the income was received in British India, because the Tribunal's jurisdiction is confined to the subject-matter of the appeal and a wholly new case cannot be introduced at that stage. The reference was answered wholly in favour of the assessees. Case-Laws Income Tax Wed, 11 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183212