https://www.taxtmi.com/caselaws?id=19834 The court held that the "absence fee" of Rs. 47,428 paid by the Indian company to the non-resident assessee-company was deemed income arising from a business connection in India and was taxable in the hands of the assessee-company. Additionally, the tax paid by the Indian company on behalf of the assessee was to be grossed up and included in the total income of the assessee. The court ruled in favor of the Revenue and against the assessee, with no order as to costs. en-us Wed, 10 Nov 1993 00:00:00 +0530 Tue, 10 Nov 2009 10:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19834 The court held that the "absence fee" of Rs. 47,428 paid by the Indian company to the non-resident assessee-company was deemed income arising from a business connection in India and was taxable in the hands of the assessee-company. Additionally, the tax paid by the Indian company on behalf of the assessee was to be grossed up and included in the total income of the assessee. The court ruled in favor of the Revenue and against the assessee, with no order as to costs. Case-Laws Income Tax Wed, 10 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19834