S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection–Representative assessee-Representative assessee not only represents an income which has directly arisen or accrued in India but also that which has indirectly arisen or accrued in this country, through a business connection-International Cricket Council chose India, Pakistan and Sri Lanka to co-host World Cup 1996 – Order of Tribunal is seta side. [S. 5(1), (5(2), 160, 161, 163, 194E, 201(1)]
DIT(IT) v. Board of Control for Cricket in Sri Lanka (2018) 259 Taxman 6 (Cal.)(HC)