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Case Law Details

Case Name : ACIT Vs Kansur Developers India Pvt. Ltd. (ITAT Bangalore)
Appeal Number : ITA Nos. 1441 & 1442/Bang/2018
Date of Judgement/Order : 28/10/2022
Related Assessment Year : 2009-10
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ACIT Vs Kansur Developers India Pvt. Ltd. (ITAT Bangalore)

ITAT Bangalore held that provisions of section 68 of the Income Tax Act are not applicable to the remittance made in India by non-resident.

Facts-

Revenue has pr

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