S.C : The nature of activities carried on by the Liaison Office [‘India LO’] of the Applicant in India, as listed in the Statement of relevant facts [Annexure III], any income accrues or arises in India as per Section 5(2)9B) of the Act
Supreme Court Of India Columbia Sportswear Company vs. Director of Income-tax, Bangalore Section :245N, 245S S.H. Kapadia, CJI A. K. […]