https://www.taxtmi.com/caselaws?id=70742 The Tribunal upheld the Income-tax Officer's decision to tax the entire Nigerian salary due to discrepancies in the accounts and the assessee's failure to maintain separate accounts for foreign income. The Tribunal emphasized the requirement to maintain detailed accounts for foreign income and the inability to change the accounting year under section 3(1)(b) of the Income-tax Act. However, the Tribunal granted the assessee the benefit of section 80RRA despite the Nigerian income not being taxable in that year, resulting in a partial allowance of the appeal for statistical purposes. en-us Wed, 27 May 1987 00:00:00 +0530 Tue, 19 Apr 2011 10:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70742 The Tribunal upheld the Income-tax Officer's decision to tax the entire Nigerian salary due to discrepancies in the accounts and the assessee's failure to maintain separate accounts for foreign income. The Tribunal emphasized the requirement to maintain detailed accounts for foreign income and the inability to change the accounting year under section 3(1)(b) of the Income-tax Act. However, the Tribunal granted the assessee the benefit of section 80RRA despite the Nigerian income not being taxable in that year, resulting in a partial allowance of the appeal for statistical purposes. Case-Laws Income Tax Wed, 27 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70742