https://www.taxtmi.com/caselaws?id=357239 The Tribunal upheld the Commissioner of Income-tax's decision to revise the assessment order under Section 263 of the Income-tax Act, 1961, concerning the tax liability of expatriate employees. The original assessment overlooked provisions of Section 9(1)(ii) of the Act and the Double Taxation Avoidance Agreement between India and Japan, justifying the revision. Despite a 120-day delay in filing the appeal, the Tribunal condoned it for substantial justice. Emphasizing the importance of considering all relevant provisions, the Tribunal directed a fresh assessment by the Assessing Officer to ensure a comprehensive review of tax liabilities. en-us Mon, 12 Mar 2018 00:00:00 +0530 Mon, 19 Mar 2018 08:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357239 The Tribunal upheld the Commissioner of Income-tax's decision to revise the assessment order under Section 263 of the Income-tax Act, 1961, concerning the tax liability of expatriate employees. The original assessment overlooked provisions of Section 9(1)(ii) of the Act and the Double Taxation Avoidance Agreement between India and Japan, justifying the revision. Despite a 120-day delay in filing the appeal, the Tribunal condoned it for substantial justice. Emphasizing the importance of considering all relevant provisions, the Tribunal directed a fresh assessment by the Assessing Officer to ensure a comprehensive review of tax liabilities. Case-Laws Income Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357239