https://www.taxtmi.com/caselaws?id=276990 A mere canvassing of orders by a resident, without appointment as agent, without control by the non-resident, and without a real and continuous business relationship, does not create a business connection under section 42(1) of the Indian Income-tax Act. Because the assessee acted only as a free-lance broker and the sales transaction was completed outside the taxable territories, the non-resident's income could not be treated as accruing or arising through a business connection. The relationship therefore fell outside the statutory deeming provision, and the issue was decided in favour of the assessee. en-us Wed, 05 Oct 1960 00:00:00 +0530 Wed, 21 Nov 2018 21:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276990 A mere canvassing of orders by a resident, without appointment as agent, without control by the non-resident, and without a real and continuous business relationship, does not create a business connection under section 42(1) of the Indian Income-tax Act. Because the assessee acted only as a free-lance broker and the sales transaction was completed outside the taxable territories, the non-resident's income could not be treated as accruing or arising through a business connection. The relationship therefore fell outside the statutory deeming provision, and the issue was decided in favour of the assessee. Case-Laws Income Tax Wed, 05 Oct 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276990