https://www.taxtmi.com/caselaws?id=15078 The court ruled in favor of the assessee-company, holding that there was no business connection between the Indian company and the non-resident foreign company. The judgment emphasized that the deputation of foreign personnel for supervision was incidental to the sale agreement and did not establish an agency relationship or a business connection under the Income-tax Act. The decision aligned with established precedent and highlighted the importance of distinguishing between incidental activities and substantive business connections in determining tax liability. en-us Wed, 16 Jun 1999 00:00:00 +0530 Thu, 30 Jul 2009 15:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15078 The court ruled in favor of the assessee-company, holding that there was no business connection between the Indian company and the non-resident foreign company. The judgment emphasized that the deputation of foreign personnel for supervision was incidental to the sale agreement and did not establish an agency relationship or a business connection under the Income-tax Act. The decision aligned with established precedent and highlighted the importance of distinguishing between incidental activities and substantive business connections in determining tax liability. Case-Laws Income Tax Wed, 16 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15078