https://www.taxtmi.com/caselaws?id=5294 The court upheld the validity of section 9(1)(vii) of the Income-tax Act, 1961, finding that Parliament had the competence to enact it with extra-territorial operation. The court ruled that the requirement of a business connection for taxing non-resident income post the 1976 amendment was overridden by the specific clauses of section 9(1)(vii), deeming certain incomes to accrue in India. Additionally, the court held that the 1977 amendment, creating a classification based on the date of agreements, did not violate Article 14. The writ petition was dismissed, and the petitioner's contentions were rejected. en-us Tue, 02 May 1989 00:00:00 +0530 Tue, 15 Jan 2019 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5294 The court upheld the validity of section 9(1)(vii) of the Income-tax Act, 1961, finding that Parliament had the competence to enact it with extra-territorial operation. The court ruled that the requirement of a business connection for taxing non-resident income post the 1976 amendment was overridden by the specific clauses of section 9(1)(vii), deeming certain incomes to accrue in India. Additionally, the court held that the 1977 amendment, creating a classification based on the date of agreements, did not violate Article 14. The writ petition was dismissed, and the petitioner's contentions were rejected. Case-Laws Income Tax Tue, 02 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5294