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 a business connection in India, so as to bring the income

The branch office of John Miller 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 UK based company John Miller Inc. The branch office besides, purchase of raw material, is also engaged in selling the products manufactured by John Miller Inc. and in providing sales related services to customers in India on behalf of UK Company. Branch is considered to be an extended arm of the company. 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 Miller Inc. as per Income-tax Act, 1961