Business Connection
Scope
When a non-resident’s income is deemed to accrue in India through a connection with activity here.
Authorities to start from
- Income-tax Act, 1961, § 9(1)(i)
- CIT v. R.D. Aggarwal & Co., AIR 1965 SC 1526
- Ishikawajima-Harima Heavy Industries Ltd. v. DIT, (2007) 3 SCC 481
These are places to start. Please check each one against the original before relying on it. Follow one to see which other entries start from it.
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