Examine in the context of provisions contained under the Income Tax Act, 1961 in each of the following independent cases and state in brief whether there exists business connection in each of the cases in India so as to

The branch office of John Muller Pty Inc located at Delhi constitutes a business connection in India as per section 9(1)(i) of the Income tax act, 1961 since there is an element of continuity in the business transactions with the USA based company John Muller Pty Inc. The branch office, besides the purchase of raw material, is also engaged in selling the products manufactured by the company and in providing sales related services to customers in India on behalf of USA Company. Branch is considered as an extended arm of the company and a PE in India. Therefore, in this case, the profits attributable to the operations conducted in India by the branch will be taxable in India in the hands of John Muller Pty Inc as per Income Tax Act, 1961.