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2014 (9) TMI 762 - BOMBAY HIGH COURTScope of term total income u/s 5(2)(b) – Finding of fact only - Whether the Tribunal is right in not appreciating that as per the provisions of section 5(2)(b) of the Act the total income of a person who is a nonresident includes all income from whatever sources derived which accrues or arises or is deemed to accrue or arise to him in India during such year – Held that:- The finding of the FAA and the Tribunal is based on the system of accounting of the Assessee - If, it was cash system of accounting and it was the consistent method followed and not objected to, then, the question referred cannot be termed as question of law - It is a finding of fact and which cannot be termed as perverse or vitiated by any error of law apparent on the face of the record – decided against revenue.
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