https://www.taxtmi.com/caselaws?id=179791 The appeal filed by the revenue against the CIT(A)'s decision regarding the taxation of income received in India but accrued outside India was dismissed. The Tribunal upheld the CIT(A)'s decision, emphasizing that salary income is taxable on an accrual basis under section 15 of the Income Tax Act, regardless of where it is received. The Tribunal found the facts in the present case similar to previous decisions and ruled that the salary accrued outside India and received in India did not make it taxable in India. en-us Mon, 12 Apr 2010 00:00:00 +0530 Wed, 09 Mar 2016 18:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179791 The appeal filed by the revenue against the CIT(A)'s decision regarding the taxation of income received in India but accrued outside India was dismissed. The Tribunal upheld the CIT(A)'s decision, emphasizing that salary income is taxable on an accrual basis under section 15 of the Income Tax Act, regardless of where it is received. The Tribunal found the facts in the present case similar to previous decisions and ruled that the salary accrued outside India and received in India did not make it taxable in India. Case-Laws Income Tax Mon, 12 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179791