https://www.taxtmi.com/caselaws?id=12786 The court dismissed the Income-tax Appeals, upholding the Tribunal's decision that the computation of income for the non-resident assessee should be made exclusively under section 44BB. The court also rejected the reference applications, affirming that the Tribunal was justified in not referring the question of law to the court, as the answer was self-evident from the scheme of the Act and the provision itself. en-us Fri, 02 Nov 2001 00:00:00 +0530 Fri, 22 May 2009 10:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12786 The court dismissed the Income-tax Appeals, upholding the Tribunal's decision that the computation of income for the non-resident assessee should be made exclusively under section 44BB. The court also rejected the reference applications, affirming that the Tribunal was justified in not referring the question of law to the court, as the answer was self-evident from the scheme of the Act and the provision itself. Case-Laws Income Tax Fri, 02 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12786