https://www.taxtmi.com/caselaws?id=16576 Remittances credited in the assessee's name were held not includible in total income for the relevant assessment years because the Tribunal found no material showing that they were used for the assessee's business activities, and the same remittances had already been considered in an earlier connected reference on the same factual pattern. The High Court held that its earlier decision governed the present references, rejected the Revenue's attempt to distinguish the matter, and sustained the Tribunal's exclusion of the amounts from total income. The questions referred were answered in favour of the assessee and against the Revenue. en-us Thu, 27 Jun 1996 00:00:00 +0530 Tue, 08 Sep 2009 15:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16576 Remittances credited in the assessee's name were held not includible in total income for the relevant assessment years because the Tribunal found no material showing that they were used for the assessee's business activities, and the same remittances had already been considered in an earlier connected reference on the same factual pattern. The High Court held that its earlier decision governed the present references, rejected the Revenue's attempt to distinguish the matter, and sustained the Tribunal's exclusion of the amounts from total income. The questions referred were answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Thu, 27 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16576