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1991 (10) TMI 95 - ITAT DELHI-E
Extract:
....... are also of the opinion that provisions of section 9(1) are not applicable and, therefore, no part of the income of the assessee is assessable inIndia. No interference with the order of the Commissioner of Income-tax (Appeals) for both the assessment years is, therefore, called for. 34. In the result, both the appeals by the Revenue are dismissed.