Evans v. FC of T 81 ATC 4512.

FC of T v. Mitchum (1965) 113 CLR 401; (1965) 9 AITR 559.

Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 222.

Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 16.

Section 9 Income Tax Act. 1961.

R. v. Verrette (1978) 2 SCR 838 at 847. URL: www.canlii.org/en/ca/scc/doc/1978/1978canlii208/1978canlii208.html.

Ishikawajima-Harima Heavy Industries Ltd. v. DIT (2007) 158 Taxmann 259 (SC).

Section 9 Indian Income Tax Act 1961, Subsection 9(1)(vii)(b): «Explanation – For the removal of doubts, it is hereby declared that for the purposes of this section, income of a non-resident shall be deemed to accrue or arise in India under clause (v) or clause (vi) or clause (vii) of sub-section (1) and shall be included in the total income of the non-resident, whether or not, (i) the non-resident has a residence or place of business or business connection in India; or (ii) the non-resident has rendered services in India».