DDIT(IT) Versus star Cruise Management Ltd. - Income Tax - ITAT MUMBAI - Tri - Income accrues/arises or is deemed to accrue/arise in India Assessee-company is receiving the remittances of tickets sold by the Indian company outside India Held that - Assessee was not having any business connection in India within the meaning of section 9(1)(i) of the Act - No income has been accrued to the assessee in India in respect of booking or sale of tickets for tour packages of the cruises in India ................................... Income Tax - Case Laws
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