2024 (11) TMI 1395

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..... pertaining to investments outside India - as decided by HC CIT committed an error in holding that the order passed by the AO was erroneous and prejudicial to the interest of the revenue. Accordingly, the order passed by the Commissioner of Income Tax was set aside. HELD THAT:- Having heard learned counsel for the parties and having gone through the materials on record, we see no reason to interfer .....

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