https://www.taxtmi.com/caselaws?id=63683 The ITAT allowed the appeal, ruling that the wages in question could not be taxed for the assessment year 1982-83. The tribunal held that since the income accrued in the previous year when the assessee was a non-resident, it could not be taxed in the current assessment year solely based on receipt. The judgment reaffirmed the principle that income is taxable at the earliest point of accrual or receipt, as per the provisions of the Income Tax Act, 1961. en-us Tue, 10 Nov 1987 00:00:00 +0530 Tue, 01 Feb 2011 13:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63683 The ITAT allowed the appeal, ruling that the wages in question could not be taxed for the assessment year 1982-83. The tribunal held that since the income accrued in the previous year when the assessee was a non-resident, it could not be taxed in the current assessment year solely based on receipt. The judgment reaffirmed the principle that income is taxable at the earliest point of accrual or receipt, as per the provisions of the Income Tax Act, 1961. Case-Laws Income Tax Tue, 10 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63683