SEDCO FOREX INTERNATIONAL INC. THR. ITS CONSTITUTED ATTORNEY MR. NAVIN SARDA vs. COMMISSIONER OF INCOME TAX MEERUT
C.A. No.-004906-004906 - 2010Supreme Court30 Oct 2017
Bench: HON'BLE MR. JUSTICE A.K. SIKRI
Section 44B
44B, 44BB, 44BBB etc. provide for special mechanism for computing the
income in the case of non-residents on presumptive basis. However,
even when the income is to be computed under any of these provisions,
first pre-requisite is to find out as to whether a particular income has
accrued or arisen or deemed to accrue or arise in India
