MRIDULA JHA JENA,MUMBAI vs. INTERNATIONAL TAX WARD, 3(1)(1), MUMBAI
Appeal of the assessee is allowed
ITA 4844/MUM/2024[2013-14]Status: DisposedITAT Mumbai07 Jan 2025AY 2013-14
Bench: Shri Saktijit Dey & Ms Padmavathy S, Am
For Appellant: Shri Vishal Kalra/Ms. SnigdhaFor Respondent: Shri Krishna Kumar, Sr. DR
Section 234BSection 270ASection 5(2)Section 9(1)(ii)
relevant accounting year accrued outside India and was not taxable in India. While answering the question of law there under with reference to Section 9(1)(Xii) in the said case it has also been held that the salary which is earned in India will alone be regarded as income
