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2000 (8) TMI 2 - SC - Income TaxAppellant, though of Indian origin, has settled down in Malaysia in 1941 and acquired Malaysian citizenship. His wife and children reside in India and he owns some agricultural land, house property and investments in banks in India. - he claimed that the interest accrued on the credit balance in his Non-resident (External) Account cannot be included in computing his total income in view of s. 10(4A) - held assessee is a resident outside India as defined in section 2(q) of FERA
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