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1973 (2) TMI 5 - SC - Income Tax
Not Ordinarily Resident - Tribunal was right in its conclusion that the remittance of Rs. 2 lakhs from Burma to India during the year 1947 is not proved to be the capital asset of the assessee. Hence, there is no reason to interfere with that finding of the Tribunal. In this respect also we are fully in agreement with the High Court