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1 - 10 of 52 (0.76 seconds)Article 7 in Constitution of India [Constitution]
Section 5 in The Income Tax Act, 1961 [Entire Act]
Section 42 in The Income Tax Act, 1961 [Entire Act]
Section 9 in The Income Tax Act, 1961 [Entire Act]
Section 10A in The Income Tax Act, 1961 [Entire Act]
Article 4 in Constitution of India [Constitution]
Article 9 in Constitution of India [Constitution]
Article 14 in Constitution of India [Constitution]
Commissioner Of Income-Tax, Andhra ... vs Toshoku Ltd., Guntur Etc on 29 August, 1980
5.3 The learned AR argued that without prejudice to the above, even if a person falls within the scope of Section 9(1)(i), unless he has operations in India, he would not be taxable in India as held by the Supreme Court in Commissioner of Income-tax, A.P. v. Toshoku Ltd. . Even in the case of Ishikawajima, it was held that "Mere existence of business connection may not result in income of the non-resident assessee from transaction with such a business connection accruing or arising in India".