https://www.taxtmi.com/caselaws?id=234021 The Appellate Tribunal dismissed the revenue's appeal regarding the addition of salary treated as exempt income under section 10(6)(vii) of the Income-tax Act. The Tribunal upheld the CIT(A)'s decision, affirming the non-resident status of the assessee based on the days spent outside Indian territorial waters. The Tribunal considered relevant provisions of the Act, Circular no. 586, and past judgments to support the non-resident status. As a result, the appeal was dismissed, and the exemption of salary income was maintained. en-us Mon, 13 May 2013 00:00:00 +0530 Sat, 25 May 2013 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234021 The Appellate Tribunal dismissed the revenue's appeal regarding the addition of salary treated as exempt income under section 10(6)(vii) of the Income-tax Act. The Tribunal upheld the CIT(A)'s decision, affirming the non-resident status of the assessee based on the days spent outside Indian territorial waters. The Tribunal considered relevant provisions of the Act, Circular no. 586, and past judgments to support the non-resident status. As a result, the appeal was dismissed, and the exemption of salary income was maintained. Case-Laws Income Tax Mon, 13 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234021