Non- Resident Indian having Source of Income in India from Interest on Bank Accounts and Income Tax Refund not obliged to maintain Books of Account in India: Delhi HC [Read Order]

By Kalyani B. Nair - On December 18, 2023 1:10 pm - 2 mins read

Delhi HC - income tax - refund - interest - taxscan

In a significant ruling the Delhi High Court observed that a non- resident Indian having source of income in India from interest on bank accounts and income tax refund not obliged to maintain books of account in India. The respondent/assessee, Hersh Washesher Chadha, being a non-resident individual residing in the United Arab Emirates (UAE) filed…

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