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Accrual of interest - diversion by overriding title - transfer of income - additional interest income belongs to the assessee or not - assessee had acted only as a broker and could not claim any ownership on the sum payable to the PSUs - the said sum cannot be termed as the income of the Respondent. - SC
Accrual of interest - diversion by overriding title - transfer of income - additional interest income belongs to the assessee or not - assessee had acted only as a broker and could not claim any ownership on the sum payable to the PSUs - the said sum cannot be termed as the income of the Respondent. - SC
Note: It is a system-generated summary and is for quick reference only.