1984 (7) TMI 202

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....malaysia cannot be included in the total income of the assessee computed under the IT Act, 1961. The ITO included the Malaysian income being the share income from the firm M/s OM. SP. L. SP. Firm, Tapah in the sum of Rs. 40,779 subject to the grant of DIT relief on production of necessary documents. The AAC followed a Special Bench order of the Tribunal d.t 27th Dec., 1982 in the case of P. V. AL.....

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....d in the decision of the Madras High Court in A. A. L. Ramasamy's case have also been considered by the Tribunal, B-Bench, Madras by its order dt. 6th Oct. 1983 in ITA No. 1084/Mds/83 in the case of ITO vs. O.M.SP.L.M.M. Meyya Chettiar, Devasottai. It has been pointed out that in the course of this judgment, their Lordships have referred to the arguments of the Revenue and have held that there was....