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Tax Implications for Foreign Payments in India by smitapassociates is a document available to read on EtoBox.
The Delhi High Court ruled that for income to be deemed to accrue outside India under section 9(1)(vii)(b) of the Income-tax Act, the source of income must be situated outside India, which was not the case for Havells India Ltd. as their export activities were fulfilled in India. The court also upheld the Tribunal
- Author
- smitapassociates
- Language
- EN