https://www.taxtmi.com/caselaws?id=428382 The court allowed the appeal, overturning the decisions of the tribunal, CIT(A), and DCIT (International Taxation). It directed the assessing officer to reassess the case, excluding the foreign income under Section 10(6)(viii) of the Act, and to provide relief to the assessee within six weeks. The court found the tribunal's and CIT(A)'s decisions to be perverse, noting they ignored a binding High Court decision and relevant CBDT circulars, which constituted an error apparent on the face of the record. The court emphasized the duty of tax authorities to assist taxpayers and apply relevant provisions correctly. en-us Thu, 22 Sep 2022 00:00:00 +0530 Mon, 04 Dec 2023 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428382 The court allowed the appeal, overturning the decisions of the tribunal, CIT(A), and DCIT (International Taxation). It directed the assessing officer to reassess the case, excluding the foreign income under Section 10(6)(viii) of the Act, and to provide relief to the assessee within six weeks. The court found the tribunal's and CIT(A)'s decisions to be perverse, noting they ignored a binding High Court decision and relevant CBDT circulars, which constituted an error apparent on the face of the record. The court emphasized the duty of tax authorities to assist taxpayers and apply relevant provisions correctly. Case-Laws Income Tax Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428382