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1984 (12) TMI 84 - ITAT BOMBAY-AExtract: ....... Since admittedly, the assessee was not a non-resident as defined in s. 2(30) of the IT Act, 1961, in the relevant years, he was not entitled to exemption under cl. (4A) of s. 10 of the said Act. We accordingly confirm the orders of the CIT(A) rejecting the assessee s claim for exemption under the said clause. 9. The appeals fail and are dismissed.
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