Chargeability of income u/s 5(1) - Deemed to received in India – ...
Income u/s 5(1) Not Taxed in India if Received Abroad in Multiple Tranches.
March 19, 2014
Case Laws Income Tax AT
Chargeability of income u/s 5(1) - Deemed to received in India – the amount was received in various tranches in the bank account maintained by the assessee abroad – it cannot be said that the amount was received in India - AT
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