https://www.taxtmi.com/caselaws?id=9335 The Court upheld the assessee's entitlement to benefit under section 115H of the Income-tax Act, allowing the concessional tax rate upon the individual's return to India. The decision was based on a strict interpretation of tax statutes, emphasizing the legislative intent to provide such benefits to non-residents. The Court supported the Tribunal's reliance on a previous order and stressed the need for consistency in applying tax provisions. The Revenue's appeal was dismissed, affirming the assessee's right to the claimed benefit under section 115H. en-us Thu, 19 May 2005 00:00:00 +0530 Sun, 02 May 2010 23:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9335 The Court upheld the assessee's entitlement to benefit under section 115H of the Income-tax Act, allowing the concessional tax rate upon the individual's return to India. The decision was based on a strict interpretation of tax statutes, emphasizing the legislative intent to provide such benefits to non-residents. The Court supported the Tribunal's reliance on a previous order and stressed the need for consistency in applying tax provisions. The Revenue's appeal was dismissed, affirming the assessee's right to the claimed benefit under section 115H. Case-Laws Income Tax Thu, 19 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9335