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    <title>2014 (12) TMI 519 - ITAT DELHI</title>
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    <description>The Tribunal upheld the Commissioner of Income Tax (Appeals)&#039; decision to treat the assessee as a Non-Resident Indian, excluding salary and subsistence allowance received in Bhutan from taxable income in India. The Tribunal dismissed the revenue&#039;s appeal, affirming the deletion of additions and concluding that the assessee&#039;s NRI status was correctly determined based on the relevant provisions of the Income Tax Act.</description>
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      <description>The Tribunal upheld the Commissioner of Income Tax (Appeals)&#039; decision to treat the assessee as a Non-Resident Indian, excluding salary and subsistence allowance received in Bhutan from taxable income in India. The Tribunal dismissed the revenue&#039;s appeal, affirming the deletion of additions and concluding that the assessee&#039;s NRI status was correctly determined based on the relevant provisions of the Income Tax Act.</description>
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