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    <title>2018 (5) TMI 1380 - ITAT CUTTACK</title>
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    <description>The Tribunal set aside the CIT(A)&#039;s order and remanded the case to the AO to verify the assessee&#039;s NRI status and days spent abroad. The AO was instructed to reassess the rectification application under Section 154 considering the confirmed facts. The Tribunal allowed the appeal for statistical purposes, stressing the importance of a fair assessment based on accurate residential status and taxability of income.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s order and remanded the case to the AO to verify the assessee&#039;s NRI status and days spent abroad. The AO was instructed to reassess the rectification application under Section 154 considering the confirmed facts. The Tribunal allowed the appeal for statistical purposes, stressing the importance of a fair assessment based on accurate residential status and taxability of income.</description>
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