https://www.taxtmi.com/caselaws?id=296272 The Tribunal allowed the appeal filed by the Assessee, ruling that the income from the transportation agreement with USIPL was not taxable in India under section 9(1)(i) due to the absence of a business connection. The other issues raised by the assessee regarding income attribution and tax disallowance were deemed academic and infructuous following the primary determination. en-us Fri, 20 Feb 2015 00:00:00 +0530 Tue, 13 Jul 2021 10:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296272 The Tribunal allowed the appeal filed by the Assessee, ruling that the income from the transportation agreement with USIPL was not taxable in India under section 9(1)(i) due to the absence of a business connection. The other issues raised by the assessee regarding income attribution and tax disallowance were deemed academic and infructuous following the primary determination. Case-Laws Income Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296272