Sections 66 (2) and 4 (2) of the Foreign Exchange Regulation Regulation, 1972 [MLR 104] Foreign Assets (Declaration) Rule 1972 [MLR 105] Reference Income Tax Appellate Tribunal, while declaring the appeal of assimilation, were not stated Was that the amount of repatriation was not liable to be taken under any of the provisions of the Income Tax Act Tribunal, in fact, it was specifically found that the Department had repatriated under Section 4 (2) of the Act. Have misidentified the amount of, which would not be known if it was money. The Act is not assessable under any other clause of the question, as it is formulated, so the reference will not arise on the facts of the reference, therefore, it has been excluded.
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