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1979 (5) TMI 54 - ITAT MADRAS-AExtract: ........ In this case, the assessee brought the money from the foreign country to India in the shape of drafts drawn in his own name. This important aspect of the case has been overlooked by the AAC. For the foregoing reasons we reverse the order of the AAC and restore the order of the GTO. 5. In the result, the Revenue succeeds and the appeal is allowed.
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