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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Nexus - Income derived from an agreement, entered outside India, ...


Income from overseas administrative services agreement not taxable u/s 5(2) with Section 9(1)(i) of Income Tax Act.

January 22, 2013

Case Laws     Income Tax     HC

Nexus - Income derived from an agreement, entered outside India, for providing administrative and support services outside India and remuneration has been received outside India, will not come within Section 5(2) r.w.s.9(1)(i) - Not taxable - HC

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