https://www.taxtmi.com/caselaws?id=750835 Rectification under section 154 was treated as valid where a resident assessee had omitted overseas salary from the Indian return, because the omission was a factual mistake apparent from the record and not a debatable issue. The Tribunal accepted taxability of global income on the stated facts and upheld the rectification bringing the foreign salary to tax. It also noted the assessee's claim for treaty relief and foreign tax credit, and directed the Assessing Officer to examine DTAA eligibility and give effect to the first appellate direction after the required documents were filed. en-us Wed, 28 Feb 2024 00:00:00 +0530 Mon, 01 Apr 2024 18:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750835 Rectification under section 154 was treated as valid where a resident assessee had omitted overseas salary from the Indian return, because the omission was a factual mistake apparent from the record and not a debatable issue. The Tribunal accepted taxability of global income on the stated facts and upheld the rectification bringing the foreign salary to tax. It also noted the assessee's claim for treaty relief and foreign tax credit, and directed the Assessing Officer to examine DTAA eligibility and give effect to the first appellate direction after the required documents were filed. Case-Laws Income Tax Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750835