Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Non-resident assessee remitted funds from Hong Kong bank account to NRE account in India, submitted Foreign Inward Remittance Certificate. Tribunal held assessee discharged onus regarding source of funds being outside India, residential status not disputed, no allegation of Indian income or business connection. Addition by assessing officer deleted, appeal allowed.