In the result, the appeal filed by the assessee is allowed for statistical purposes
Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2016-17
115A(5) of the Act, the Appellant was not required to file a return of income in India. 14. The CIT(A) and Ld AO erred in levying higher tax under section 115BBE on the interest income of Rs.41,626/- when the same was not income referred to under section