EMIL WEBBER versus COMMISSIONER OF INCOME-TAX
Estimates of Revenue From Other Sources are one of the foreigners whose services were provided for planting plants in India for Indian concern who are not employed in this diagnostic post according to the Indian concern agreement. The tax paid will be exempt from tax which will be paid according to the Indian concern. Assissee's income dealt with foreign concern is taxable under head, Income from other sources India Income Tax Act, 1961, Sections 14, 17 and 56 (1)
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