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of <h1>Madras High Court: Section 145(1) Can't Override Tax Charge for Non-Residents u/s 5(2)(b) of Income Tax Act.</h1> The Madras High Court ruled that Section 145(1) of the Income Tax Act, which pertains to accounting methods, should not override the charge to tax under Section 5(2)(b) for non-residents with income accrued in India. The court emphasized that Section 145(1) is a machinery provision and cannot negate the charging provisions of the Act. The Supreme Court upheld this view, stating that income credited to a non-resident's account is taxable, regardless of the accounting method used. The court did not find it necessary to address any conflict between Sections 5(2) and 145, as the issue was not pertinent to the case.
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