https://www.taxtmi.com/caselaws?id=8941 The court ruled against the non-resident company, holding that royalties received for broadcasting in India are taxable in India based on the source of income, not the place of receipt. The judgment emphasized that income accruing in India is taxable under sections 5 and 9 of the Income-tax Act, aligning with legal precedents. The court rejected arguments based on circulars and clarified that income connected to Indian activities is taxable in India, providing clarity on the scope of total income under the Act. The petitioner's claim was dismissed, with no order as to costs. en-us Fri, 23 Mar 1973 00:00:00 +0530 Wed, 17 Jun 2009 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8941 The court ruled against the non-resident company, holding that royalties received for broadcasting in India are taxable in India based on the source of income, not the place of receipt. The judgment emphasized that income accruing in India is taxable under sections 5 and 9 of the Income-tax Act, aligning with legal precedents. The court rejected arguments based on circulars and clarified that income connected to Indian activities is taxable in India, providing clarity on the scope of total income under the Act. The petitioner's claim was dismissed, with no order as to costs. Case-Laws Income Tax Fri, 23 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8941