Foreign Co. wasn't taxable as its Liaison Office was set-up in India to purchase goods for purpose o

IT/ILT : Following order passed by co-ordinate Bench of Tribunal in assessee's own case relating to earlier year holding that LO of assessee was not indulged in carrying on commercial activities in India and, thus, in terms of Explanation 1(b) to section 9(1)(i), assessee's income was not taxable in India, impugned addition made by Assessing Officer for assessment years in question was also liable to be deleted