https://www.taxtmi.com/caselaws?id=28050 The High Court affirmed the Tribunal's decision, ruling in favor of the assessee. It held that there was no business connection of M/s. Martin Black & Company (Wire Ropes) Ltd. (U.K.) in India and that the royalty payments were not taxable in India under section 9(1)(i) of the Income-tax Act, 1961. The Court emphasized the necessity of actual business operations in India for tax liability to arise, rejecting the argument that mere contractual obligations could create such liability. en-us Mon, 14 Mar 1983 00:00:00 +0530 Wed, 17 Feb 2010 16:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28050 The High Court affirmed the Tribunal's decision, ruling in favor of the assessee. It held that there was no business connection of M/s. Martin Black & Company (Wire Ropes) Ltd. (U.K.) in India and that the royalty payments were not taxable in India under section 9(1)(i) of the Income-tax Act, 1961. The Court emphasized the necessity of actual business operations in India for tax liability to arise, rejecting the argument that mere contractual obligations could create such liability. Case-Laws Income Tax Mon, 14 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28050