Nagendra Prasad Singh, J.

1. The Income-tax Appellate Tribunal under Sec.256(1) of the Income-tax, Act, 1961 (hereinafter to be referred to as the Act has forwarded the statement of the case on the following questions of law:

1. Whether, on the facts and in the circumstances of the case the Tribunal was right in holding that there was no business connection in India between New Consolidated Gold Fields Ltd., London and Indian Copper Corporation Ltd., Ghatsila ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal, was right in holding that there was no income to the non-resident which could fall within the categories enumerated in Section 9(1)(i) of the Act and as such the question of bringing any such income to tax in the hands of the Agent would not arise ?

2. From the statement of the facts it appears that the assesses-Company during the assessment year in question was carrying on business of mining and treatment of copper and other ores. On 22.10.1959 an agreement was entered into between the assesses-Company and one New Consolidated Gold Fields Ltd, London (hereinafter to be referred to as the Gold fields). In that agreement the Gold fields were