https://www.taxtmi.com/caselaws?id=21133 The case involved the taxability of income received by a non-resident company from Indian companies and the interpretation of a business connection for tax liability. The court ruled in favor of the non-resident company, stating that no services were provided in India, and the money was received outside India, establishing no business connection in India. The Tribunal upheld this decision, emphasizing the lack of services rendered in India by the non-resident company, leading to the conclusion that the income received in India was not taxable under the Income-tax Act. en-us Sat, 09 Dec 1989 00:00:00 +0530 Fri, 20 Nov 2009 12:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21133 The case involved the taxability of income received by a non-resident company from Indian companies and the interpretation of a business connection for tax liability. The court ruled in favor of the non-resident company, stating that no services were provided in India, and the money was received outside India, establishing no business connection in India. The Tribunal upheld this decision, emphasizing the lack of services rendered in India by the non-resident company, leading to the conclusion that the income received in India was not taxable under the Income-tax Act. Case-Laws Income Tax Sat, 09 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21133