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Income Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

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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