https://www.taxtmi.com/caselaws?id=431631 The appeal by the assessee, an individual earning income from services as an Architect in UAE, was partly allowed by the ITAT. The ITAT decided to restore the issues to the AO for reexamination of the rectification application on merits beyond the time limit under section 154(7) of the Act, considering the CBDT Circular allowing condonation of the limitation for genuine claims. The AO was directed to verify the assessee's NRI status and entitlement to exemption under relevant provisions. The appeal outcome was in favor of the assessee for statistical purposes, with further proceedings instructed by the ITAT. en-us Thu, 15 Dec 2022 00:00:00 +0530 Sat, 17 Dec 2022 09:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431631 The appeal by the assessee, an individual earning income from services as an Architect in UAE, was partly allowed by the ITAT. The ITAT decided to restore the issues to the AO for reexamination of the rectification application on merits beyond the time limit under section 154(7) of the Act, considering the CBDT Circular allowing condonation of the limitation for genuine claims. The AO was directed to verify the assessee's NRI status and entitlement to exemption under relevant provisions. The appeal outcome was in favor of the assessee for statistical purposes, with further proceedings instructed by the ITAT. Case-Laws Income Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431631