Supreme Court decision settles double tax question

By Sumes Dewan, KR Chawla & Co

The taxablity of income earned abroad – in countries that have tax agreements with India – has been a subject of considerable debate and controversy.

One recent case settled one aspect of this question, at least in regards to the tax agreement between India and Malaysia.

Sumes Dewan, KR Chawla & Co
Sumes Dewan
KR Chawla & Co

Section 5 of the Income Tax Act, 1961, states that the total income of any previous year of a person who is a resident includes all income from whatever source derived which is received or is deemed to be received in India in such year by or on behalf of such person; or accrues or arises or is deemed to accrue or arise to him in India during such year; or accres or arises to him outside India during such year.

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Sumes Dewan is a partner at KR Chawla & Co Advocates & Legal Consultants. The firm is headquartered in New Delhi and has offices in Chennai and Bangalore as well as a representative office in Singapore.

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