https://www.taxtmi.com/caselaws?id=7400 Director's remuneration accrues where the services giving rise to it are actually rendered, not where the company is registered, keeps its books, or earns its profits. On the finding that the assessee substantially performed his directoral duties from Kanpur in British India, the income arose in British India and not in Bhopal. The remuneration therefore did not qualify for exemption under section 14(2)(c) of the Indian Income-tax Act, 1922, and the exemption was unavailable. en-us Tue, 10 Dec 1968 00:00:00 +0530 Thu, 19 Feb 2009 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7400 Director's remuneration accrues where the services giving rise to it are actually rendered, not where the company is registered, keeps its books, or earns its profits. On the finding that the assessee substantially performed his directoral duties from Kanpur in British India, the income arose in British India and not in Bhopal. The remuneration therefore did not qualify for exemption under section 14(2)(c) of the Indian Income-tax Act, 1922, and the exemption was unavailable. Case-Laws Income Tax Tue, 10 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7400