Case Law Details
Case Name : Kanagaraj Shanmugam Vs ITO (ITAT Chennai)
Appeal Number : ITA No. 2936/Chny/2018
Date of Judgement/Order : 07/09/2022
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Chennai
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Kanagaraj Shanmugam Vs ITO (ITAT Chennai)
ITAT Chennai held that as per Sec.9(1)(ii) of the Income Tax Act, salary income could be deemed to accrue or arise in India only if it is earned in India in respect of services rendered in India. Hence, salary income as accrued to the ass
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