Section 9 of the Income Tax Act, 1961 — Income — Income deemed to accrue or arise in India — SLP granted against ruling that where pursuant to an agreement with Indian company R all rights and obligations to sell, supply and deliver equipments were assigned to assessee US company by its Indian associated enterprises and in terms of assignment contract supplies and payments were directly made between assessee and R and  Indian associated enterprises did not maintain any stock in India, no part of assessee's  income could be brought to tax in India — Director of Income Tax vs. Nortel Networks India International Inc.