1996 (8) TMI 18

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..... 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 amount in the total income of the assessee was not correct and, therefore, it was to be excl .....

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