https://www.taxtmi.com/caselaws?id=9005 The Tribunal discharged the rule nisi in a case concerning the assessment of income attributed to a German concern in the return of the assessee based on a business connection. The court emphasized the need for the revenue to establish that the income sought to be assessed is reasonably attributable to operations carried out in India. The Tribunal found that no operations were conducted in India regarding the income subject to assessment, leading to the dismissal of the case due to lack of evidence supporting income attribution to operations in India. en-us Tue, 19 Jun 1973 00:00:00 +0530 Thu, 18 Jun 2009 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9005 The Tribunal discharged the rule nisi in a case concerning the assessment of income attributed to a German concern in the return of the assessee based on a business connection. The court emphasized the need for the revenue to establish that the income sought to be assessed is reasonably attributable to operations carried out in India. The Tribunal found that no operations were conducted in India regarding the income subject to assessment, leading to the dismissal of the case due to lack of evidence supporting income attribution to operations in India. Case-Laws Income Tax Tue, 19 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9005