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    <description>The Tribunal allowed the appeal, directing the Assessing Officer to delete the addition of salary income earned in Korea by an individual due to the non-resident status established by staying outside India for more than 182 days. The case emphasized the significance of residential status in determining the taxability of foreign income and cited relevant provisions and case laws to support its decision.</description>
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      <description>The Tribunal allowed the appeal, directing the Assessing Officer to delete the addition of salary income earned in Korea by an individual due to the non-resident status established by staying outside India for more than 182 days. The case emphasized the significance of residential status in determining the taxability of foreign income and cited relevant provisions and case laws to support its decision.</description>
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