COMMISSIONER OF INCOME TAX Vs. K MUTHU

JUDGEMENT

(1.) THE question that is referred is,

(2.) IN a number of cases this Court has held this issue against the revenue and in favour of the assessee. One such instance is the case reported in CIT v. VR.S.RM Firm wherein this Court has held that the income derived from Malaysia cannot be clubbed for the purpose of taxation in INdia. Hence, this question is answered against the revenue and in favour of the assessee.