Case Law Details
Case Name : DDIT Vs. Star Cruises (India) Travels Services Pvt. Ltd. (ITAT Mumbai)
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Mumbai Income Tax Appellate Tribunal (the Tribunal) in the case of DDIT Vs. Star Cruises (India) Travels Services Pvt. Ltd. [2010-TIOL-04-ITAT-MUM] has held that merely booking of different cruise tour packages for M/s. Star Cruises Management Ltd. (M/s. SMCL) foreign company by the taxpayer cannot per se be decisive for holding that M/s. SMCL is having ‘business connection’ in India within the meaning of section 9(1)(i) of the Income-tax Act, 1961 (the Act). Accordingly, it cannot be said that income has been accrued to M/
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