S. 9(1)(i): Income deemed to accrue or arise in India – Permanent establishment – Main business and revenue earning activities of assessee carried on in and from Saudi Arabia, and monitored by Saudi Arabian Ministry – Services carried on by Indian Company in nature of support services only and not constituting main business of Non-Resident – Non-Resident retaining with itself authority to finalise marketing strategies and terms of contracts directly with customers — Indian Company cannot be held to be a Permanent Establishment of Non-Resident- DTAA-India -Kingdom of Saudi Arabia [ Art, 5 , 12 ]