Performing Rights Society v. CIT (Cal HC) (1974) 93 ITR 44.
339
Raja Rameshwara Rao v. CIT (1963) 49 ITR 144.
340
Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 72.
341
Ibid.
342
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.
