https://www.taxtmi.com/caselaws?id=221310 The Court upheld the Tribunal's decision determining the respondent/assessee as a non-resident for the relevant assessment years. Consequently, the substantial additions made under section 68 were deleted based on the respondent/assessee's non-resident status. The Court found no significant legal issues to warrant further consideration and dismissed the appeals challenging the Tribunal's decision on the respondent/assessee's residential status and related additions under the Income-tax Act. en-us Mon, 25 Feb 2013 00:00:00 +0530 Wed, 15 May 2013 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221310 The Court upheld the Tribunal's decision determining the respondent/assessee as a non-resident for the relevant assessment years. Consequently, the substantial additions made under section 68 were deleted based on the respondent/assessee's non-resident status. The Court found no significant legal issues to warrant further consideration and dismissed the appeals challenging the Tribunal's decision on the respondent/assessee's residential status and related additions under the Income-tax Act. Case-Laws Income Tax Mon, 25 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221310