Mere Payment by Indian Resident Does Not Create Taxable Income for Non-Resident Absent Territorial Nexus
Mere Payment by Indian Resident Does Not Create Taxable Income for Non-Resident Absent Territorial Nexus Issue Whether payment by an Indian resident to a non-resident ipso facto constitutes income accruing or arising in India under Section 9, absent a territorial nexus. Whether the Authority for Advance Rulings (AAR) exceeded its jurisdiction by declining to rule… Read More »