TMI Blog1967 (1) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... re actually incurred in Ceylon - there is no constructive remittance into the taxable territories of any part of his foreign income - explanation to section 45 is therefore not attracted - - - - - Dated:- 18-1-1967 - Judge(s) : VEERASWAMI., RAMAPRASADA RAO. JUDGMENT The judgment of the court was delivered by VEERASWAMI J.-The petitioner in the status of a non-resident was assessed to inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of bringing money from there into the taxable territories. The proviso shows that, so long as such prohibition or restriction continues, the Income-tax Officer shall continue to treat the assessee as not in default in respect of such part of the tax as is on his foreign income not brought into the taxable territories. Learned counsel for the revenue, however, refers us to the Explanati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to have brought into the taxable territories any part income. The Explanation to section 45 is therefore not attracted. So far as the proviso is concerned, as the prohibition or restriction has been and is still in force, the assessee is entitled to the benefit of it, Our attention was invited to Muthuwappa v. First Additional Income-tax Officer. But negligence or fraud on the part of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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