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    <title>2017 (12) TMI 347 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, determining that the appellant, a non-resident Indian residing in the USA, was not liable to be taxed in India. As the appellant&#039;s residential status was confirmed, additions for bank deposits were deleted, and the appeal was allowed. The Tribunal did not extensively address procedural issues raised by the appellant, focusing primarily on the non-resident status and tax liability, leading to the deletion of additions made by the Assessing Officer.</description>
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      <description>The Tribunal allowed the appeal, determining that the appellant, a non-resident Indian residing in the USA, was not liable to be taxed in India. As the appellant&#039;s residential status was confirmed, additions for bank deposits were deleted, and the appeal was allowed. The Tribunal did not extensively address procedural issues raised by the appellant, focusing primarily on the non-resident status and tax liability, leading to the deletion of additions made by the Assessing Officer.</description>
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