https://www.taxtmi.com/caselaws?id=396638 The tribunal accepted the Revenue's Miscellaneous Application, recalling its earlier order based on tax effect criteria and restoring the main appeal to its original status. The tribunal also restored the main appeal due to an audit objection, overruling the limitation for proceedings initiated beyond six years by noting it did not apply to the non-Indian resident assessee. Additionally, the tribunal excluded the time period during the COVID-19 pandemic from the total duration, following a similar decision by the Mumbai Tribunal. en-us Fri, 10 Jul 2020 00:00:00 +0530 Tue, 14 Jul 2020 12:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396638 The tribunal accepted the Revenue's Miscellaneous Application, recalling its earlier order based on tax effect criteria and restoring the main appeal to its original status. The tribunal also restored the main appeal due to an audit objection, overruling the limitation for proceedings initiated beyond six years by noting it did not apply to the non-Indian resident assessee. Additionally, the tribunal excluded the time period during the COVID-19 pandemic from the total duration, following a similar decision by the Mumbai Tribunal. Case-Laws Income Tax Fri, 10 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396638