Income u/s 5(2) - Once the entire operations are confined to the ...
Case Laws Income Tax
August 8, 2013
Income u/s 5(2) - Once the entire operations are confined to the purchase of goods in India for the purpose of export, the income derived therefrom shall not be deemed to accrue or arise in India and it shall not be deemed to be an income under Section 9 of the Act - HC
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