Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2001 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (10) TMI 27 - HC - Income TaxExtract: .......in terms of rule 115 of the Rules. Learned counsel for the Revenue contends that the said rule has no application to remittances made outside India. A bare reading of the said provision and the decision of the apex court makes it clear that the stand taken by the Revenue is without any merit. Accordingly, we do not entertain this appeal. Dismissed.
|