‘Force of attraction rule’ to tax income not directly connected to PE in India – ITAT

IN THE ITAT MUMBAI BENCH ‘L’

Linklaters & Paines

Versus

Income-tax Officer, (International Taxation)

M.A. NO. 223 (MUM.) OF 2011

IT APPEAL NOs. 2896 & 5085 (MUM.) OF 2003

[ASSESSMENT YEAR 1995-96]

DECEMBER 19, 2012

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