Dismissing the appeal of the Revenue the Tribunal held that income received by non-resident for giving weather routing report in form of analysis of data in tabular form/graphical representation is not chargeable to tax. (AY. 2005-06)
ITO v. Terapanth Foods Ltd. (2022) 194 ITD 614 (Rajkot) (Trib.)
S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Shipping, Inland waterways transport and Air Transport-Income received by non-resident for giving weather routing report in form of analysis of data in tabular form/graphical representation is not chargeable to tax.