https://www.taxtmi.com/caselaws?id=342982 Income attributable to a non-resident's India operations must be confined to the part reasonably attributable to those operations under section 9(1) and Explanation 1, and the factual material for that attribution had not been properly examined. The Tribunal therefore remitted the profit-attribution issue for fresh verification by the Assessing Officer with an opportunity to adduce supporting evidence. On interest, section 234B was held not leviable on the non-resident because the relevant receipts were subject to tax withholding under section 195, so advance tax liability under section 208 did not arise. The interest charge was deleted. en-us Fri, 05 May 2017 00:00:00 +0530 Wed, 17 May 2017 07:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342982 Income attributable to a non-resident's India operations must be confined to the part reasonably attributable to those operations under section 9(1) and Explanation 1, and the factual material for that attribution had not been properly examined. The Tribunal therefore remitted the profit-attribution issue for fresh verification by the Assessing Officer with an opportunity to adduce supporting evidence. On interest, section 234B was held not leviable on the non-resident because the relevant receipts were subject to tax withholding under section 195, so advance tax liability under section 208 did not arise. The interest charge was deleted. Case-Laws Income Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342982