1999 INSC 0171
SUPREME COURT OF INDIA
Addl. Commissioner of Income Tax
Vs.
New Consolidated Gold Fields Ltd.

                                    (S.P.Bharucha and N.Santosh Hedge JJ.)
24.02.1999

                                                       ORDER
The Text below is only a summarized version of the order pronounced
As per Section 9(1)(i)(a) of the Income-tax Act, only that part of income of non-resident could be
brought to tax, which was accrued by it from the business activities carried out in India.