M/S. DEVICE DRIVEN (INDIA) PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX
ITA/257/2014HC Kerala13 Oct 2020
Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI
Section 10ASection 10BSection 143(1)Section 195Section 40Section 9(1)(vii)
house were
assessable under Section 161 of the IT Act. The Hon’ble
Supreme Court dealt with the provisions of the IT Act,
specifically Sections 5(2), 9(1)(i), 160, 161 and 163.
Section 5(2) of the Act deals with the chargeability of the
income of a non-resident. The above provisions were dealt
with in the following
