Live payment nexus in routing of income between employer and expatriate personnel must be established so as to attract section 163(1)(c) of Income tax Act, 1961

RELEVANT PARAGRAPH

12. We do not find ourselves in agreement with the reasoning adopted by the CIT(A). The conditions laid down in section 163(1) of the Act are clear. As per section 163(l)(c) of the Act, ‘agent’ includes any person in India from or through whom the non- resident is in receipt of any income, whether directly, or indirectly. In the present case, the expatriate personnel did not receive any income directly or indirectly from Pride Fora

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