https://www.taxtmi.com/caselaws?id=442979 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete additions made by the AO. The Tribunal found the assessee, a non-resident individual with income from UAE, provided adequate documentation supporting exempt income and foreign remittances. It emphasized the AO lacked jurisdiction to question foreign income sources. The Tribunal also noted the Revenue's delayed appeal due to COVID-19, condoning the delay and proceeding to adjudicate on merit. en-us Tue, 05 Sep 2023 00:00:00 +0530 Thu, 14 Sep 2023 09:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442979 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete additions made by the AO. The Tribunal found the assessee, a non-resident individual with income from UAE, provided adequate documentation supporting exempt income and foreign remittances. It emphasized the AO lacked jurisdiction to question foreign income sources. The Tribunal also noted the Revenue's delayed appeal due to COVID-19, condoning the delay and proceeding to adjudicate on merit. Case-Laws Income Tax Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442979