2024 (11) TMI 250

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....nan 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 questions of law had been framed by the appe....

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.... 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. Toshoku Ltd., reported in [1980] 125 ITR 525 (SC) as well as the Divisio....

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....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 deemed under that clause to accrue or arise in India shall be only such part o....