LO promoting sales of foreign-co. is taxable; incentivising sales force is sales promotional deed, h

IT/ILT: Liaison Office of a foreign company is taxable when such foreign company is registered with ROC; LO was engaged in promoting sales of assessee which was established when its employees were remunerated with sales incentives on achieving the sales target. Whether income of LO attributable to these activities would be taxable in India - Held, Yes - Whether the amount received by the LO over and above the expenses incurred by it were to be treated as its income taxable in India - Held, Yes