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    <title>2023 (4) TMI 731 - ITAT CHENNAI</title>
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    <description>The Appellate Tribunal ruled in favor of the non-resident assessee, finding no actual delay in filing the appeal and deleting the addition of cash deposits in NRE and NRO accounts as income. The Tribunal emphasized the non-taxable status of the assessee&#039;s income in India and rejected the Assessing Officer&#039;s incorrect treatment. Consequently, the appeal was allowed, and the addition of cash deposits was removed from the assessee&#039;s income.</description>
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      <description>The Appellate Tribunal ruled in favor of the non-resident assessee, finding no actual delay in filing the appeal and deleting the addition of cash deposits in NRE and NRO accounts as income. The Tribunal emphasized the non-taxable status of the assessee&#039;s income in India and rejected the Assessing Officer&#039;s incorrect treatment. Consequently, the appeal was allowed, and the addition of cash deposits was removed from the assessee&#039;s income.</description>
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