https://www.taxtmi.com/caselaws?id=441180 The HC addressed two issues: condonation of a 180-day delay in re-filing the appeal, which was acknowledged and disposed of, and the rectification of income reported under the wrong head. The Tribunal allowed the appeal, overturning the CIT(A) and Assessing Officer's decisions, emphasizing that the income was not taxable under the India-USA Tax Treaty. The Tribunal referenced CBDT Circular No. 14/1955, highlighting the duty of revenue officers to assist taxpayers. The Tribunal found no substantial question of law, resulting in the appeal's closure. en-us Tue, 25 Jul 2023 00:00:00 +0530 Wed, 07 Feb 2024 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441180 The HC addressed two issues: condonation of a 180-day delay in re-filing the appeal, which was acknowledged and disposed of, and the rectification of income reported under the wrong head. The Tribunal allowed the appeal, overturning the CIT(A) and Assessing Officer's decisions, emphasizing that the income was not taxable under the India-USA Tax Treaty. The Tribunal referenced CBDT Circular No. 14/1955, highlighting the duty of revenue officers to assist taxpayers. The Tribunal found no substantial question of law, resulting in the appeal's closure. Case-Laws Income Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441180