https://www.taxtmi.com/caselaws?id=18970 The Andhra Pradesh High Court ruled in favor of the assessee, allowing the separate assessment of salary income earned from a foreign employer. The court held that foreign income can be considered a different source under the Income-tax Act, permitting the assessee to claim a separate previous year for such income. This decision was based on the practical interpretation of income sources and relevant legal provisions, rejecting the Revenue's argument that all salary income, whether earned domestically or abroad, should be assessed together. en-us Mon, 30 Jan 1995 00:00:00 +0530 Tue, 03 Nov 2009 11:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18970 The Andhra Pradesh High Court ruled in favor of the assessee, allowing the separate assessment of salary income earned from a foreign employer. The court held that foreign income can be considered a different source under the Income-tax Act, permitting the assessee to claim a separate previous year for such income. This decision was based on the practical interpretation of income sources and relevant legal provisions, rejecting the Revenue's argument that all salary income, whether earned domestically or abroad, should be assessed together. Case-Laws Income Tax Mon, 30 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18970