https://www.taxtmi.com/caselaws?id=252215 The Tribunal accepted the legal heir's cross-objections, finding the delay of 855 days sufficiently explained by the assessee's illness and death. It upheld the assessee's non-resident status for the relevant years, relying on evidence of overseas employment, foreign residence arrangements, visa records, and stay in India below the statutory limit. It further held that additions in the search assessments could not stand because no incriminating material was found during search and the completed assessments had attained finality. On that basis, remittances from foreign accounts and related gift additions were not taxable in India, and the Revenue's challenge failed. en-us Mon, 15 Sep 2014 00:00:00 +0530 Tue, 14 Oct 2014 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252215 The Tribunal accepted the legal heir's cross-objections, finding the delay of 855 days sufficiently explained by the assessee's illness and death. It upheld the assessee's non-resident status for the relevant years, relying on evidence of overseas employment, foreign residence arrangements, visa records, and stay in India below the statutory limit. It further held that additions in the search assessments could not stand because no incriminating material was found during search and the completed assessments had attained finality. On that basis, remittances from foreign accounts and related gift additions were not taxable in India, and the Revenue's challenge failed. Case-Laws Income Tax Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252215