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Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Validity of assessment order passed within statutory time limit prescribed u/s 153 upheld. Issuance of fresh notice u/s 143(2) by successor AO not mandated by law. Salary income earned by assessee, a non-resident, from employment on foreign ship within EEZ but beyond territorial waters, exempt under Income Tax Act as services not rendered in India per Section 9(1)(ii) read with Notification No. GSR 304(E) and Section 7(9) of Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976. Addition of salary income deleted.
Validity of assessment order passed within statutory time limit prescribed u/s 153 upheld. Issuance of fresh notice u/s 143(2) by successor AO not mandated by law. Salary income earned by assessee, a non-resident, from employment on foreign ship within EEZ but beyond territorial waters, exempt under Income Tax Act as services not rendered in India per Section 9(1)(ii) read with Notification No. GSR 304(E) and Section 7(9) of Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976. Addition of salary income deleted.
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