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

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 bring the income earned in the previous year, if any to be taxed in India: (iii) Rajendra, a resident in India and based at NOIDA is appointed as agent by KOK Pty Inc a company incorporated in USA for exploring the Indian markets. He had not been given any authority to accept the orders but was allowed for canvassing the orders and then to communicate the same to company in USA. All the orders were directly received and accepted by the company and after receiving the price/value thereof, the delivery of goods was given directly by the company from any of its outlets outside India. None of the activities either of purchase of raw material or of manufacturing of finished goods took place in India. The agent was entitled to receive the commission as a percentage on the sales so concluded by KOK Pty Inc of USA.