NRE Account interest exempt u/s 10(4)(ii) only if assessee is resident outside India under FEMA Provisions
October 10, 2019
Income Tax, ITAT
NRE Account interest exempt u/s 10(4)(ii) only if assessee is resident outside India for the concerned fiscal year under FEMA ABCAUS Case Law Citation:ABCAUS 3169 (2019) (10) ITAT Important case law relied upon by the parties:Rachhpal Singh vs ITO reported in 94 ITD 79 In the instant case, …