Section 5(2)(a) of the Income Tax Act

Income-tax Act, 2025: s.5

Section 5(2)(a) falls under section 5 of the Income-tax Act, 1961, which corresponds to section 5 (Scope of total income) of the Income-tax Act, 2025.

Read section 5 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 5(2)(a) is Performing Rights Society Ltd. & Anr. v. CIT & Ors. (106 ITR 11), cited in 20 of the 28 judgments on BharatTax that turn on this section.

Leading authorities on Section 5(2)(a)

Performing Rights Society Ltd. & Anr. v. CIT & Ors.
106 ITR 11 · 1977 · Supreme Court
20
citing judgments

Income accrues or arises in India if it is received in India, irrespective of where the agreement was executed. The question of deemed accrual under Indian tax law becomes irrelevant in such cases.

Smt. Susila Ramasamy v. ACIT
37 SOT 146 · 2010 · ITAT
14
citing judgments

Where an assessee transfers funds from an NRE account abroad to an NRE account in India through banking channels, the onus to explain the source of funds under Section 69 is discharged, making such remittances not taxable under Section 5(2)(b).

CIT v. AP Kalyanakrishnan
195 ITR 534 · 1992 · High Court
8
citing judgments
Raghava Reddi & Another v. Commissioner of Income Tax, A.P
44 ITR 720 · 1962 · Supreme Court
4
citing judgments
396 ITR 406 (Calcutta) 2. Director of Income-tax (International Taxation) v. Prahlad Vijendra Rao
10 Taxmann.com 238 · 2011 · High Court
3
citing judgments
Pramod Kumar Sapra v. Income Tax Officer, Ward-3, Panipat*
87 Taxmann.com 98 · 2017 · High Court
3
citing judgments

Judgments on Section 5(2)(a)

DCIT International Taxation Noida, Noida vs. Jai Gogia, Noida

In the result, the appeal of the Revenue is dismissed

ITITA 36/DEL/2026[2022-23]Status: DisposedITAT Delhi27 Jul 2026AY 2022-23

Bench: Sh. Vikas Awasthy & Sh. Naveen Chandrait(It)A No. 36/Del/2026 (Assessment Year : 2022-23) Dcit Vs. Jai Gogia International Taxation K054, Gulashan Vivante Noida Sector – 137, Gautam Budh Nagar, Noida, Up-201 301 Pan No. Agspg 1452 C (Revenue) (Assessee) Assessee By Ms. Preeti Goel, Ar Revenue By Shri M. V. Ramesh, Sr. D.R. Date Of Hearing: 25.06.2026 Date Of Pronouncement: 27.07.2026

Section 139(1)Section 142(1)Section 143Section 143(2)Section 143(3)Section 192Section 250Section 5(2)(a)Section 9(1)(i)

Sachin Saxena, Bangalore vs. DCIT/ADIT (International Taxation), Noida

In the result the appeal of the assessee is allowed

ITA 4037/DEL/2025[2017-18]Status: DisposedITAT Delhi29 May 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 142(1)Section 143Section 5(2)Section 5(2)(a)

Kaushal Ganpatbhai Patel, Ahmedabad vs. The ITO, Ward-1(Intl. Taxation), Ahmedabad

Appeal of the assessee is allowed

ITA 434/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2019-20

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Shri Dhinal Shah, ARFor Respondent: 04.02.2026
Section 147Section 5Section 5(2)(a)Section 6

Siemens Mobility Gmbh, Germany vs. Assistant Commissioner of Income Tax(International Tax), 4(2)(1), Mumbai

The appeal of the assessee is partly allowed

ITA 4713/MUM/2023[AY 2021-22]Status: DisposedITAT Mumbai27 Feb 2025

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nitesh Josh a/w Bhavin
Section 143(3)Section 234ASection 270A

Pritpal Singh Basan, Jharkhand vs. Commissioner of Income Tax ( Appeal), Kolkata

In the result, both the appeals filed by the assessee are allowed

ITA 957/KOL/2024[2012-13]Status: DisposedITAT Kolkata26 Dec 2024AY 2012-13

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 144Section 250Section 6(6)

Pritpal Singh Basan, Jamshedpur vs. Commissioner of Income Tax - Appeals, Kolkata

In the result, both the appeals filed by the assessee are allowed

ITA 1003/KOL/2024[2014-15]Status: DisposedITAT Kolkata26 Dec 2024AY 2014-15

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 144Section 250Section 6(6)

Sivakarthick Raman, Madurai vs. The Assistant Commissioner of Income Tax, International Taxation, Circle Madurai

In the result, the appeal of the assessee is allowed in terms of our above order

ITTPA 13/CHNY/2023[2020-21]Status: DisposedITAT Chennai10 Jun 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ It(Tp)A No.12/Chny/2023 (िनधा"रणवष" / Assessment Year: 2020-21) Nanthakumar Murugesan, Vs. The Income Tax Officer, No.36, Ist Cross Road, International Taxation Ist Main Road, Ward I(2) Bmw India Private Limited, Chennai. Off 2Nd Avenue, Mahindra World City, Natham Sub Post, Chengalpet, 603 002. [Pan: Apgpm 4530G] आयकरअपील सं./ It(Tp)A No.13/Chny/2023 (िनधा"रणवष" / Assessment Year: 2020-21) Sivakarthick Raman, The Assistant Commissioner Of 5/200, Alagupillai Nagar, Vs. Income Tax, 2Nd Street, International Taxation Circle, T. Pudukadi, Madurai. Achampathu, Madurai 625 019. [Pan: Ajnpr 3214R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Preeti Goel, C.A., ""यथ" क" ओर से /Respondent By : Mr. A. Sasikumar, Irs, Cit.

For Appellant: Ms. Preeti Goel, C.AFor Respondent: Mr. A. Sasikumar, IRS, CIT
Section 143(3)Section 144C(13)Section 15Section 5(2)(a)Section 90

Nanthakumar Murugesan, Chennai vs. Income Tax Officer, International Taxation Ward 1(2), Chennai

In the result, the appeal of the assessee is allowed in terms of our above order

ITTPA 12/CHNY/2023[2020-21]Status: DisposedITAT Chennai10 Jun 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ It(Tp)A No.12/Chny/2023 (िनधा"रणवष" / Assessment Year: 2020-21) Nanthakumar Murugesan, Vs. The Income Tax Officer, No.36, Ist Cross Road, International Taxation Ist Main Road, Ward I(2) Bmw India Private Limited, Chennai. Off 2Nd Avenue, Mahindra World City, Natham Sub Post, Chengalpet, 603 002. [Pan: Apgpm 4530G] आयकरअपील सं./ It(Tp)A No.13/Chny/2023 (िनधा"रणवष" / Assessment Year: 2020-21) Sivakarthick Raman, The Assistant Commissioner Of 5/200, Alagupillai Nagar, Vs. Income Tax, 2Nd Street, International Taxation Circle, T. Pudukadi, Madurai. Achampathu, Madurai 625 019. [Pan: Ajnpr 3214R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Preeti Goel, C.A., ""यथ" क" ओर से /Respondent By : Mr. A. Sasikumar, Irs, Cit.

For Appellant: Ms. Preeti Goel, C.AFor Respondent: Mr. A. Sasikumar, IRS, CIT
Section 143(3)Section 144C(13)Section 15Section 5(2)(a)Section 90

Dy. Commissioner of Income Tax International Taxation-4(2)(2), Mumbai vs. Star Cruise Management Limited, Mumbai

In the result, the appeal by the Revenue for the assessment year 2018-

ITA 3886/MUM/2023[2020-21]Status: DisposedITAT Mumbai30 May 2024AY 2020-21

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Jishaan JainFor Respondent: Shri Anil Sant
Section 250Section 5(2)(a)Section 9(1)(i)

Dy. Commissioner of Income Tax International Taxation-4(2)(2), Mumbai vs. Star Cruise Management Limited, Mumbai

In the result, the appeal by the Revenue for the assessment year 2018-

ITA 3873/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 May 2024AY 2018-19

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Jishaan JainFor Respondent: Shri Anil Sant
Section 250Section 5(2)(a)Section 9(1)(i)

Dy. Commissioner of Income Tax International Taxation-4(2)(2), Mumbai vs. Star Cruise Management Limited, Mumbai

In the result, the appeal by the Revenue for the assessment year 2018-

ITA 3871/MUM/2023[2019-20]Status: DisposedITAT Mumbai30 May 2024AY 2019-20

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Jishaan JainFor Respondent: Shri Anil Sant
Section 250Section 5(2)(a)Section 9(1)(i)

Yogesh Kotiyal, New Delhi vs. ACIT Circle Int Tax 2(1)2, New Delhi

In the result, the appeal of the assessee is allowed

ITA 391/DEL/2023[2020-21]Status: DisposedITAT Delhi12 Apr 2024AY 2020-21

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: Ms. Preeti Goel, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 244ASection 270ASection 5(2)(a)Section 6(1)Section 9Section 9(1)(ii)Section 90

Bokam Sanyasi Naidu, Visakhapatnam vs. Income Tax Officer, Ward(International Taxation), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 36/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam31 Oct 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.36/Viz/2023 ("नधा"रण वष" / Assessment Year :2016-17) Bokam Sanyasi Naidu, Vs. The Income Tax Officer, Visakhapatnam. Ward (International Taxation) Pan: Aiwpb 3717 D Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Revenue By : Dr. Satya Sai Rath, Cit-Dr

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satya Sai Rath, CIT-DR
Section 143(1)Section 143(2)Section 144C(5)Section 148Section 5(2)(a)Section 50CSection 54E

Assistant Commissioner of Income Tax (It)-4(2)(2), Mumbai vs. M/S Star Cruise Management Ltd, Mumbai

ITA 1296/MUM/2023[2016-2017]Status: DisposedITAT Mumbai10 Jul 2023AY 2016-2017
For Appellant: Shri Madhur AgarwalFor Respondent: Shri Anil Sant
Section 144Section 144C(3)Section 5(2)(a)Section 9(1)(i)

Assistant Commissioner of Income Tax (It)-4(2)(2), Mumbai vs. M/S Star Cruise Management Ltd., Mumbai

ITA 1295/MUM/2023[2017-2018]Status: DisposedITAT Mumbai10 Jul 2023AY 2017-2018
For Appellant: Shri Madhur AgarwalFor Respondent: Shri Anil Sant
Section 144Section 144C(3)Section 5(2)(a)Section 9(1)(i)

Shri Suresh George, Alappuzha vs. The ADIT International Taxation, Thiruvananthapuram-3, Thiruvanathapuram

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 794/COCH/2022[2011-2012]Status: DisposedITAT Cochin16 Jun 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Aby T.Varkeysuresh George Asstt. Director Of Income Tax Kurichyiel House International Taxation Payippad, Harippad Vs. Thiruvananthapuram Alappuzha 690 556 [Pan:Affpg5853B]

For Appellant: Shri Suresh Kumar Verma, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 192Section 194JSection 9(1)Section 9(1)(vii)

Prasanth Nandanuru, Hyderabad vs. ITO, (International Taxation)-2, Hyderabad

In the result, appeal of the assessee is allowed

ITA 369/HYD/2022[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri Hiten Chande, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(3)Section 192(1)Section 5(2)(a)Section 5(2)(b)Section 90

Dr. Kamal Kar, Kolkata vs. ADIT (International Taxation) - 1(1), Kolkata

ITA 164/KOL/2018[2011-12]Status: DisposedITAT Kolkata20 Nov 2019AY 2011-12

Bench: Shri S.S. Godara & Dr. A.L. Saini"व"वध आवेदन (Misc. Application) M.A No.181/Kol/2019 (Arising Out Ita No.164/Kol/2018) "नधा"रण वष" / Assessment Year:2011-12 "नधा"रण वष" / Assessment Year:2011-12

Section 254(2)Section 5(2)(a)

DCIT(It), Circle - 2(1), Kolkata vs. Shri Subrato Majumder, Kolkata

In the result, the appeal of the assessee is allowed

ITA 2311/KOL/2017[2014-15]Status: DisposedITAT Kolkata10 Jul 2019AY 2014-15
For Appellant: Shri C.J. Singh, JCIT, Sr. DRFor Respondent: Shri Soumitro Choudhury, Advocate
Section 143(3)Section 5(2)(a)Section 5(2)(b)

Asst CIT Cir 1, Kalyan vs. Monarch Catalyst P.Ltd, Thane

ITA 4759/MUM/2015[2009-10]Status: DisposedITAT Mumbai16 May 2019AY 2009-10

Bench: Hon’Ble Sh. G. S. Pannu, V.P & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 4759/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2009-10) In The Matter Of:

For Appellant: Shri B. S. Bist, DRFor Respondent: Shri Naresh Kumar
Section 143Section 195(1)Section 35DSection 40Section 5(2)(a)
Section 5(2)(a) Income Tax Act (2025: s.5) — Case Laws | BharatTax