https://www.taxtmi.com/caselaws?id=49412 The Supreme Court allowed the appeal, setting aside the High Court's judgment and remanding the case for a proper determination. The parties agreed to remand the case to the High Court with specific questions regarding the location of income accrual and the potential exemption under section 14(2)(c) of the Income-tax Act. No costs were awarded in the Supreme Court due to both parties' oversight in framing the initial question accurately. The Supreme Court emphasized the importance of correctly framing questions for judicial consideration and maintaining jurisdictional boundaries in legal proceedings. en-us Mon, 25 Nov 1963 00:00:00 +0530 Sat, 14 Aug 2010 11:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49412 The Supreme Court allowed the appeal, setting aside the High Court's judgment and remanding the case for a proper determination. The parties agreed to remand the case to the High Court with specific questions regarding the location of income accrual and the potential exemption under section 14(2)(c) of the Income-tax Act. No costs were awarded in the Supreme Court due to both parties' oversight in framing the initial question accurately. The Supreme Court emphasized the importance of correctly framing questions for judicial consideration and maintaining jurisdictional boundaries in legal proceedings. Case-Laws Income Tax Mon, 25 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49412