https://www.taxtmi.com/caselaws?id=6931 The Andhra Pradesh High Court held that commission earned by a non-resident firm acting as a sales agent for an Indian company is deemed received in India upon crediting in the agent's account, even if remitted later. The court rejected arguments that the commission should be deemed received in the non-resident's home country. The commission was considered received in India as it was payable from sale proceeds in India and credited by the Indian company. The court ruled in favor of tax liability under section 4(1)(a) of the Income-tax Act, upholding the department's assessment with costs and advocate's fee. en-us Thu, 06 Oct 1966 00:00:00 +0530 Sat, 07 Feb 2009 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6931 The Andhra Pradesh High Court held that commission earned by a non-resident firm acting as a sales agent for an Indian company is deemed received in India upon crediting in the agent's account, even if remitted later. The court rejected arguments that the commission should be deemed received in the non-resident's home country. The commission was considered received in India as it was payable from sale proceeds in India and credited by the Indian company. The court ruled in favor of tax liability under section 4(1)(a) of the Income-tax Act, upholding the department's assessment with costs and advocate's fee. Case-Laws Income Tax Thu, 06 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6931