1996 (8) TMI 18

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....nd 283 of 1980, the Tribunal referred the following question for the opinion of this Court under s. 256(2) of the IT Act, 1961: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the pension was earned in Malaysia and the receipt of the said pension was only in the nature of remittance to India and accordingly the inclusion of the said pension am....