Case Law Details
Case Name : Travelport L.P. USA Vs DDIT (ITAT Delhi)
Related Assessment Year : 2006-07, 2007-08 & 2008-09
Courts :
All ITAT ITAT Delhi
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Brief of the case:
In the case of Travelport LP USA Vs. DDIT Delhi Bench of ITAT observed that assessee has a dependent agent in form of distributor in India and held that assessee has a business connection in India u/s 9(1) (i) of the act and its income is deemed to accrue or arise in India.
Facts of the case:
- Assessee is a Limited partnership based in the State of Delaware, USA, having its principal place of business at Georgia. It is engaged in the business of providing
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