2001 (8) TMI 41 - HC - Income Tax

Summary

The High Court of Delhi was asked to decide if section 104 of the Income-tax Act, 1961 applied to an assessee for the assessment years 1968-69 and 1969-70. The Tribunal found that the services were rendered outside India, specifically in Cuba, and therefore the provisions of section 104 did not apply. The High Court declined to answer the question as no legal issue arose from the Tribunal's order.