Barendra Prosad Ray vs Income Tax Officer

Whether a professional connection between Indian solicitors and a non-resident barrister constitutes a 'business connection' under section 9(1)(i) of the Income Tax Act 1961, making the solicitors liable as agents under section 163 --- Held Yes. Whether the solicitors were liable to deduct tax at source under section 195(2) on payments to the non-resident barrister --- Implicitly affirmed as part of the business connection finding.