Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 222.
381
Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 16.
382
Section 9 Income Tax Act. 1961.
383
R. v. Verrette (1978) 2 SCR 838 at 847. URL: www.canlii.org/en/ca/scc/doc/1978/1978canlii208/1978canlii208.html.
384
Ishikawajima-Harima Heavy Industries Ltd. v. DIT (2007) 158 Taxmann 259 (SC).
385
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».
