High Court Confirms Income Deemed Accrued Under Sec 9(1)(i)(b) Even Without Direct Purchase Orders by Assessee.

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....Income deemed to accrue or arise as per Explanation to Section 9(1)(i)(b) or not – Merely because the assessee do not place orders for purchase, in law it makes no difference - Without placing an order in its name the assessee is enabling a foreign buyer to place order directly with the manufacturer - HC....