2012 (2) TMI 364

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....r - Applicant is an Indian company. It is engaged in the manufacture and supply of Rice Par Boiling and Dryer Plants as per the requirements of the customers. It had received an order from White Pearl Rice Mills Ltd., Punjab, Pakistan. The order was received through two agents: Mr. Ghulam Mustafa of Lahore and Mr. Syed Khursheed Anwar of Karachi. The plant was shipped on 23.8.2009. On completio....

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....Whether the income of the non-resident agent can be deemed to accrue or arise in India?  2.  Whether tax deduction would be mandatory under section 195 under export commission paid to non-resident agent, if so, at what rate? 3. The Revenue submits that the applicant has not contended that it is availing benefits under the provision of DTAA with Pakistan nor has it a claim of tax ex....

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.... a non-resident includes all income from whatever source derived, which accrues or arises or is deemed to accrue or arise in India during such previous year. Under section 9(1)(i), income accruing or arising directly or indirectly, through or from any business connection in India or source of income in India shall be deemed to accrue or arise in India. We are concerned with the source of income of....