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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Payments “accrued or arise” in India - taxability need to be ...


Assessing Taxability of Income Accrued or Arising in India u/ss 5(2)(b) and 9(1) of the Income Tax Act.

January 28, 2015

Case Laws     Income Tax     AT

Payments “accrued or arise” in India - taxability need to be determined u/s 5(2)(b) OR u/s 9(1) - there is no inherent contradiction between both the sections - AT

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