https://www.taxtmi.com/caselaws?id=21938 The High Court ruled in favor of the assessee, determining that the pension received, although remitted in India, had accrued in Malaya and was not taxable in India under section 5(1)(a) of the Income-tax Act. The court emphasized that the payment arrangement was for convenience and did not constitute the first receipt in India. By analyzing relevant case law and distinguishing previous judgments, the court held that the pension should not be taxed in India, affirming the Tribunal's decision and awarding costs to the assessee. en-us Mon, 10 Jun 1991 00:00:00 +0530 Fri, 04 Dec 2009 12:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21938 The High Court ruled in favor of the assessee, determining that the pension received, although remitted in India, had accrued in Malaya and was not taxable in India under section 5(1)(a) of the Income-tax Act. The court emphasized that the payment arrangement was for convenience and did not constitute the first receipt in India. By analyzing relevant case law and distinguishing previous judgments, the court held that the pension should not be taxed in India, affirming the Tribunal's decision and awarding costs to the assessee. Case-Laws Income Tax Mon, 10 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21938