Income arising to NR from facilitating export of goods without buying them in its name isn't chargea

IT/ILT : Exemption to non-resident from tax of income arising to him 'through or from operations which are confined to purchase of goods in for the purpose of export' is not limited to situations where the non-resident actually purchases the goods in India in his own name and then exports them. Exemption is available even in a situation where assessee is giving services to both the foreign buyer and Indian purchaser resulting in exports of goods from India resulting in earning of foreign exchang