Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1970 (2) TMI 45 - BOMBAY HIGH COURT
Assessee,an Iranian,came to India - credit of foreign receipts in assessee's accounts - taxability u/s 4(1)(b)(iii) of Indian Income-tax Act, 1922 - burden is on revenue to show that source for accumulating profits existed in the non-taxable territory