https://www.taxtmi.com/caselaws?id=336231 The court ruled in favor of the petitioner, a marine engineer, in a case concerning the assessment of income tax under Section 264 of the Income Tax Act, 1961. The court held that the income earned by the petitioner for services performed outside India should be treated as income received outside India, thus exempt from taxation for the relevant assessment year. The court set aside the previous orders, emphasizing the Commissioner's authority to grant relief to taxpayers and intervening to provide a final decision on the matter. en-us Thu, 15 Dec 2016 00:00:00 +0530 Fri, 03 Feb 2017 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336231 The court ruled in favor of the petitioner, a marine engineer, in a case concerning the assessment of income tax under Section 264 of the Income Tax Act, 1961. The court held that the income earned by the petitioner for services performed outside India should be treated as income received outside India, thus exempt from taxation for the relevant assessment year. The court set aside the previous orders, emphasizing the Commissioner's authority to grant relief to taxpayers and intervening to provide a final decision on the matter. Case-Laws Income Tax Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336231