Rock Ltd$.$ of Country W is engaged in manufacture of mobile handsets. It has a branch in Delhi through which it sold its goods in India. It decided to make direct sale of same quality of mobile handsets to Indian customers without the support of the branch located in Delhi. Its gross profit was $10\%$ for sale through branch and @ $20\%$ from direct sale to Indian customers. Under which of the following, the profit from direct sale to customers in India is taxable as the income of the branch?

$($A$)$ Force of Attraction Rule

$($B$)$ Limitation of Benefit Clause

$($C$)$ Berry Rule

$($D$)$ Controlled Foreign Company Rule