https://www.taxtmi.com/caselaws?id=28672 The court affirmed the Tribunal's decision, ruling in favor of the assessee-company and against the Department. It held that the payment made to Gold Fields for technical advice from London did not constitute income accruing in India as there was no business connection established between the parties. The judgment emphasized the necessity of continuity and direct contribution to profit-making activities in India to establish a business connection under section 9(1)(i) of the Income Tax Act, 1961. en-us Mon, 21 Feb 1983 00:00:00 +0530 Tue, 18 Jul 2017 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28672 The court affirmed the Tribunal's decision, ruling in favor of the assessee-company and against the Department. It held that the payment made to Gold Fields for technical advice from London did not constitute income accruing in India as there was no business connection established between the parties. The judgment emphasized the necessity of continuity and direct contribution to profit-making activities in India to establish a business connection under section 9(1)(i) of the Income Tax Act, 1961. Case-Laws Income Tax Mon, 21 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28672