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1979 (11) TMI 164 - ITAT MADRAS-CExtract: .......o the facts of the instance case. In this case it is not disputed that the assessee had enough cash as foreign wealth and from the circumstances of the case, as pointed out above, it is possible to infer that the amount could have been remitted to India. We, therefore, direct that the sum of Rs. 20,150 beneficiary deleted. 4. The appeal is allowed.
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