Adidas AG's Insurance Compensation Not Taxable in India under Income Tax Act Sections 5 and 9(1)(i).

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....Whether the compensation received by the Adidas AG has accrued u/s 5 or deemed to accrue as per section 9(1)(i) of the Act? - M/s Adidas AG has paid premium in respect of the policy from time to time and also paid tax in Germany in relation to the amount in question of insurance claim. - Amount not taxable in India.....