Lufthansa Cargo India (P) Limited v. DCIT (2004) 91 ITD 133.

Hart v. Sangster (1956) 31 ITR 624; (1958) 34 ITR 303.

Rhodesia Metals Ltd (Liquidator) v. CIT (Privy Council) (1941) 9 ITR (Supp) 45.

Performing Rights Society v. CIT (Cal HC) (1974) 93 ITR 44.

Raja Rameshwara Rao v. CIT (1963) 49 ITR 144.

Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 72.

Ibid.

Eric C. C. M. Kemmeren. Source of Income in Globalizing Economies: Overview of the Issues and a Plea for an Origin-Based Approach. IBFD Bulletin for International Taxation. November 2006. P. 432.