https://www.taxtmi.com/caselaws?id=6092 The Supreme Court upheld the High Court's decision in a case involving the taxation of income accruing to a non-resident English company through technical advisory services to an Indian company. The court ruled that the income could not be directly linked to activities within India under Section 9(1) of the Income-tax Act, emphasizing the need to establish a clear connection between income and activities in India to determine tax liability for non-resident entities operating across multiple jurisdictions. en-us Wed, 24 Feb 1999 00:00:00 +0530 Mon, 01 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6092 The Supreme Court upheld the High Court's decision in a case involving the taxation of income accruing to a non-resident English company through technical advisory services to an Indian company. The court ruled that the income could not be directly linked to activities within India under Section 9(1) of the Income-tax Act, emphasizing the need to establish a clear connection between income and activities in India to determine tax liability for non-resident entities operating across multiple jurisdictions. Case-Laws Income Tax Wed, 24 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6092