https://www.taxtmi.com/caselaws?id=12513 The Delhi HC dismissed the appeal on the interpretation of rule 115 of the Income-tax Rules, 1962. The court ruled in favor of the assessee, affirming entitlement to benefits under the rule and rejecting the Revenue's contention that it does not apply to remittances outside India. The appeal was dismissed due to the Revenue's unsubstantiated position. en-us Mon, 01 Oct 2001 00:00:00 +0530 Tue, 19 May 2009 17:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12513 The Delhi HC dismissed the appeal on the interpretation of rule 115 of the Income-tax Rules, 1962. The court ruled in favor of the assessee, affirming entitlement to benefits under the rule and rejecting the Revenue's contention that it does not apply to remittances outside India. The appeal was dismissed due to the Revenue's unsubstantiated position. Case-Laws Income Tax Mon, 01 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12513