S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-If an Indian agent has been paid an arm’s length remuneration, nothing further could be taxed in hands of Assessee-DTAA-India-Mauritius [Art, 5(4)]
ADIT v. Asia Today Ltd. (2021) 210 TTJ 8 / (2022) 213 DTR 239(Mum.)(Trib.)