https://www.taxtmi.com/caselaws?id=26087 The court held that the income of $165,000 did not accrue in India and was not taxable under the Income-tax Act, 1961. The sale of trade secrets and technical assistance were separate transactions, with no business connection in India. The court dismissed the appeal, quashed the tax order, and ruled no costs. The respondent's cross-objection was also dismissed, and the application for a Supreme Court appeal certificate was denied due to no substantial legal question. en-us Thu, 03 Jul 1980 00:00:00 +0530 Tue, 02 Feb 2010 16:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26087 The court held that the income of $165,000 did not accrue in India and was not taxable under the Income-tax Act, 1961. The sale of trade secrets and technical assistance were separate transactions, with no business connection in India. The court dismissed the appeal, quashed the tax order, and ruled no costs. The respondent's cross-objection was also dismissed, and the application for a Supreme Court appeal certificate was denied due to no substantial legal question. Case-Laws Income Tax Thu, 03 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26087