2002 (8) TMI 92

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d to us for consideration at the instance of the Revenue is, "whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in directing the Assessing Officer to recompute the D.I.T. relief admissible to the assessee on the income derived from the foreign branch at Bangkok without reducing the deduction allowable under section 35B of the Income-tax ....