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2003 (1) TMI 266 - AT - Income TaxExtract: .......ent. Hence, in view of the Supreme Court judgment mentioned above, the provisions of section 5(2) could not be invoked in respect of the remittances from abroad. Accordingly, we uphold the order of CIT(A) on this issue. 17. In the result, appeal of the revenue is dismissed while the Cross-Objection filed by the assessee is partly allowed pro tanto.
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