https://www.taxtmi.com/caselaws?id=291680 For income-tax purposes, a non-resident carries on a trade within the United Kingdom where the actual commercial operations are conducted in England through a controlled local entity, with orders accepted, fulfilled, delivered, and paid for there. The court looked to the real course of dealing rather than the formal distribution structure and held that the business was not merely trading with the United Kingdom from abroad. On that basis, the English subsidiary was treated as the authorised regular agent through whom the non-resident carried on the trade, and the assessment was upheld against the assessee. en-us Mon, 13 Feb 1956 00:00:00 +0530 Sat, 21 Nov 2020 10:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291680 For income-tax purposes, a non-resident carries on a trade within the United Kingdom where the actual commercial operations are conducted in England through a controlled local entity, with orders accepted, fulfilled, delivered, and paid for there. The court looked to the real course of dealing rather than the formal distribution structure and held that the business was not merely trading with the United Kingdom from abroad. On that basis, the English subsidiary was treated as the authorised regular agent through whom the non-resident carried on the trade, and the assessment was upheld against the assessee. Case-Laws Income Tax Mon, 13 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291680