Meaning of “In relation to”


Case Name : Pilcom Vs. ITO Citation :[2001] 77 ITD 218 (CAL.-TRIB.) Court : ITAT-Kolkata Section : 115BBA Meaning : The expression ‘in relation to’ has a wide connotation and hence, if the amount guaranteed to be paid or payable bears any relation to any game or sports played in india, the same should come…

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