PRADEEP WIG,NEW DELHI vs. ACIT CENTRAL CIRCLE-5, NEW DELHI

The appeals of the Revenue are dismissed

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

43C or section 57 to section 59 or section 92C of the said Act shall not be included in the total undisclosed foreign income. (3) The income included in the total undisclosed foreign income and asset under this Act shall not form part of the total income under the Income-tax Act. 32. Thus, the income from the overseas sources

KREUZ CHALLENGER PTE LTD,SINGAPURE vs. ACIT, INTERNATIONAL TAXATION CIRCLE2(1)(2), NEW DELHI

The appeal of the assessee is allowed

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2019-20 Kreuz Challenger Pte Ltd., Vs Acit, 2, Venture Drive, International Taxation #24-01 Vision Exchange, Circle 2(1)(2), Singapore , 999999 New Delhi. Pan : Aahck3082A