https://www.taxtmi.com/caselaws?id=17078 Pension earned in Malaysia and merely received in India was held not includible in total income under the Income-tax Act, 1961, because the income was earned outside India. The Court applied its earlier ruling that foreign-earned pension does not become taxable in India solely by reason of remittance or receipt in India. On that basis, the pension amount was excluded from the assessee's total income and the issue was answered against the Revenue. en-us Thu, 29 Aug 1996 00:00:00 +0530 Tue, 15 Sep 2009 11:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17078 Pension earned in Malaysia and merely received in India was held not includible in total income under the Income-tax Act, 1961, because the income was earned outside India. The Court applied its earlier ruling that foreign-earned pension does not become taxable in India solely by reason of remittance or receipt in India. On that basis, the pension amount was excluded from the assessee's total income and the issue was answered against the Revenue. Case-Laws Income Tax Thu, 29 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17078