Case Name : Petroleum India International Vs. Dy. CIT
Citation : 71 ITD 31 (MUM.-TRIB.) (SB)
Court : ITAT-Mumbai
Section : 80-O
Meaning : Income so received’ occurring in section 80-o of the income-tax act, 1961 means net income derived from the specified source subject to the condition that the income is received in india in convertible foreign exchange.