HSBC Geneva account principal not taxable for non-resident; no evidence of income accrued in India for interest.

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....Principle amount in the HSBC Geneva Bank account is itself not taxable due to the non-resident status of the assessee, and as there is no proof that the income has accrued or arisen in India consequently, there can’t be any addition on account of interest income on the amount of deposits in the same bank account - AT....