https://www.taxtmi.com/caselaws?id=755621 The ITAT Ahmedabad upheld the assessment order dated 22/10/2021 as being within the statutory time limit under Section 144C(4). The tribunal ruled that successor AOs need not issue fresh notices under Section 143(2) when procedural compliance was initially met. However, the tribunal allowed the assessee's appeal regarding salary income taxation. The assessee, employed by a Singapore company for underwater inspection on foreign ships in India's EEZ, was deemed non-resident based on CDC verification. Since the work was performed on foreign ships beyond territorial waters and not covered by GSR 304(E) notification, the salary income was held exempt under the Income Tax Act. en-us Fri, 12 Jul 2024 00:00:00 +0530 Mon, 02 Mar 2026 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755621 The ITAT Ahmedabad upheld the assessment order dated 22/10/2021 as being within the statutory time limit under Section 144C(4). The tribunal ruled that successor AOs need not issue fresh notices under Section 143(2) when procedural compliance was initially met. However, the tribunal allowed the assessee's appeal regarding salary income taxation. The assessee, employed by a Singapore company for underwater inspection on foreign ships in India's EEZ, was deemed non-resident based on CDC verification. Since the work was performed on foreign ships beyond territorial waters and not covered by GSR 304(E) notification, the salary income was held exempt under the Income Tax Act. Case-Laws Income Tax Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755621