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

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 earned by them, if any, to the tax net in India: (iii) Mr. Rajveer, a resident in India and based at Gurugram in India, is appointed as agent by POK Pty Inc., a company incorporated in USA, for tracking the Indian markets. He has no authority to accept the orders but is allowed to canvass for the orders and then to communicate the same to POK Pty Inc. in USA. All the orders were directly received, accepted and after receiving the price/value, the delivery of goods was given by POK Pty Inc. from outside India. Neither purchase of raw material, nor manufacturing of finished goods took place in India. The agent is entitled to receive the commission on the sales so concluded by POK Pty. Inc. of USA.