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2013 (1) TMI 17 - MADRAS HIGH COURTUndisclosed income – Block assessment – Search & Seizure – Income accrue or arise outside India - Money received from abroad - Gift from relative abroad - Income earn by N.O.R. outside India - Assessee's status is of a person "Not Ordinarily Resident" in India - AO argued that amount received by assessee represented gifts from her relatives abroad – Assessee contended that the money was received from out of rental income - Provision of Section 5(1)(c) – Held that:- If the claim that it was a rental income which had accrued or arisen outside India, is true, then, the theory of gift made by her brothers and mother could not stand. If the assessee contends that that the benefits of proviso to Section 5(1)(c) enures to the advantage of the assessee, then, the assesee has to prove what is required under the provisions of the Act viz., that she had not derived any income outside India from the business controlled or a profession set up in India. A mere claim that the assessee is "Not Ordinarily Resident" in India does not take the assessee automatically away from the purview of Section 5. In the absence of any material placed before the authorities concerned that such income had accrued or arisen outside India, decides in favour of revenue
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