https://www.taxtmi.com/highlights?id=55213 Income accrued in India - section 9(1)(i) - Explanation 5 has been given retrospective effect and Explanations 6 and 7 have been inserted in furtherance of the object of insertion of Explanation 5, these two explanations cannot be read in isolation, but have to be tagged alongwith Explanation 5 so that both the Explanations have to be given a retrospective effect - AT en-us Mon, 19 Oct 2020 18:04:26 +0530 Mon, 19 Oct 2020 18:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55213 Income accrued in India - section 9(1)(i) - Explanation 5 has been given retrospective effect and Explanations 6 and 7 have been inserted in furtherance of the object of insertion of Explanation 5, these two explanations cannot be read in isolation, but have to be tagged alongwith Explanation 5 so that both the Explanations have to be given a retrospective effect - AT Highlights Income Tax Mon, 19 Oct 2020 18:04:26 +0530 https://www.taxtmi.com/highlights?id=55213