2024 (11) TMI 250

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.... Honourable Mr. Justice C. Saravanan For the Appellant : Mr. R. Karthik Senior Standing Counsel For the Respondent : None JUDGMENT R. SURESH KUMAR, J. This tax case appeal has been filed against the order passed by the Income Tax Appellate Tribunal 'D' Bench, Chennai for the assessment year 2017-18 in I.T(TP)A.No.45/Chny/2021 dated 10.05.2024. 2. The following substantial....

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....ce that, at least two decisions one by the Hon'ble Supreme Court of India and another by the Division Bench of this Court have been rendered already on the same issue. 4. It is fairly submitted by the learned Senior Standing Counsel appearing for the appellant / Revenue that, the issue is covered by a decision of the Hon'ble Supreme Court in the case of Commissioner of Income Tax Vs. To....

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....ment, had either accrued or arisen through and from the business connection in India that existed between the non-resident assessee's and the statutory agent. This contention overlooks the effect of Cl. (a) of the Explanation to Cl. (i) of sub-s. (1) of S. 9 of the Act which provides that in the case of a business of which all the operations are not carried out in India, the income of the business....

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.... deemed to accrue or arise in India. (See CIT v. R.D.Aggarwal and Co. [1965] 56 ITR 20 (SC) and Carborundum Co. v. CIT [1977] 108 ITR 335 (SC) which are decided on the basis of s.42 of the Indian I.T. Act, 1922, which corresponds to s. 9(1)(i) of the Act." 6. In view of the law having been settled, we are of the view that, the substantial questions of law raised by the appellant Revenue in this....