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    <title>2018 (9) TMI 76 - BOMBAY HIGH COURT</title>
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    <description>The High Court dismissed the appeal regarding the interpretation of legal provisions under Section 263 of the Income Tax Act, 1961, finding no substantial question of law. It upheld the Assessing Officer&#039;s correction of the income brought to tax and the status of the assessee as a &#039;Resident but not ordinarily resident.&#039; The Court also affirmed the Assessing Officer&#039;s powers under Section 154 in modifying the assessment order, concluding that there was no error of law justifying a change. The appeal was dismissed without costs.</description>
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      <title>2018 (9) TMI 76 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=366340</link>
      <description>The High Court dismissed the appeal regarding the interpretation of legal provisions under Section 263 of the Income Tax Act, 1961, finding no substantial question of law. It upheld the Assessing Officer&#039;s correction of the income brought to tax and the status of the assessee as a &#039;Resident but not ordinarily resident.&#039; The Court also affirmed the Assessing Officer&#039;s powers under Section 154 in modifying the assessment order, concluding that there was no error of law justifying a change. The appeal was dismissed without costs.</description>
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