https://www.taxtmi.com/caselaws?id=258419 The High Court of Uttarakhand clarified that a non-resident's income, whether received in India or outside, should be considered for tax calculation under Section 44BB of the Income-Tax Act, 1961. The Court dismissed the appeal, ruling that income received outside India by a foreign company must be included for tax purposes under Section 44BB, rejecting the appellant's argument against such inclusion. en-us Tue, 31 Mar 2015 00:00:00 +0530 Sat, 07 Nov 2015 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258419 The High Court of Uttarakhand clarified that a non-resident's income, whether received in India or outside, should be considered for tax calculation under Section 44BB of the Income-Tax Act, 1961. The Court dismissed the appeal, ruling that income received outside India by a foreign company must be included for tax purposes under Section 44BB, rejecting the appellant's argument against such inclusion. Case-Laws Income Tax Tue, 31 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258419