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Citedby 26 docs - [View All]
The Commissioner Of Income-Tax, ... vs Kamalini Khatau on 23 December, 1977
Commissioner Of Income-Tax vs A.P. Kalyanakrishnan on 10 June, 1991
Commissioner Of Income-Tax vs Yawar Rashid And Ors. on 14 December, 1995
Ossoor Estates Ltd., Reptd. By Its ... vs The State Of Karnataka, Through ... on 4 December, 2006
B.M. Gupta And Sons (Huf) vs Acit on 17 January, 2007

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[Section 5(1)] [Section 5] [Complete Act]
Central Government Act
Section 5(1)(a) in The Income- Tax Act, 1995
(a) is received or is deemed to be received in India in such year by or on behalf of such person; or