https://www.taxtmi.com/caselaws?id=184563 A resident branch may be deemed an agent of a non-resident for income-tax purposes even where no ordinary agency exists, because Sections 42 and 43 extend beyond strict common-law agency. The expression "business connection" covers a profit-making association in British India, not merely a creditor-debtor relationship or direct sale contract. On the stated facts, the non-resident firm controlled the Cawnpore branch, supplied goods for sale there, and the commission arose from sales effected in British India, so the right to commission was treated as accruing through that business connection. en-us Mon, 08 May 1939 00:00:00 +0530 Tue, 12 Jul 2016 17:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184563 A resident branch may be deemed an agent of a non-resident for income-tax purposes even where no ordinary agency exists, because Sections 42 and 43 extend beyond strict common-law agency. The expression "business connection" covers a profit-making association in British India, not merely a creditor-debtor relationship or direct sale contract. On the stated facts, the non-resident firm controlled the Cawnpore branch, supplied goods for sale there, and the commission arose from sales effected in British India, so the right to commission was treated as accruing through that business connection. Case-Laws Income Tax Mon, 08 May 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184563