https://www.taxtmi.com/caselaws?id=117551 Immunity under the Remittances in Foreign Exchange (Immunities and Exemptions) Act, 1991 was considered in relation to a credit received from another person's NRE account, with the dispute also turning on whether additions under sections 68 and 69 of the Income-tax Act could stand without first ascertaining the finality of the Bombay High Court's findings in the related matter. The Tribunal noted that the assessee's claim depended on the source of the remittance, the status of the High Court's observations, and the assessee's alternate explanation for the credit. The matter was restored for fresh consideration on these points. en-us Tue, 03 May 2005 00:00:00 +0530 Sun, 20 Jan 2013 20:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117551 Immunity under the Remittances in Foreign Exchange (Immunities and Exemptions) Act, 1991 was considered in relation to a credit received from another person's NRE account, with the dispute also turning on whether additions under sections 68 and 69 of the Income-tax Act could stand without first ascertaining the finality of the Bombay High Court's findings in the related matter. The Tribunal noted that the assessee's claim depended on the source of the remittance, the status of the High Court's observations, and the assessee's alternate explanation for the credit. The matter was restored for fresh consideration on these points. Case-Laws Income Tax Tue, 03 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117551