https://www.taxtmi.com/caselaws?id=758481 ITAT Chennai dismissed Revenue's appeal regarding addition of exempt salary income. Assessee, a non-resident employed in UAE, stayed in India only 20 days during assessment year 2017-18. Revenue added salary income claiming corresponding bank credit wasn't established for salary received outside India. ITAT upheld CIT(A)'s decision accepting assessee's evidence including salary certificate from UAE employer, general ledger account showing regular salary credits and withdrawals, and proof of employment. Court found assessee adequately proved salary earned outside India through proper documentation certified by employer. en-us Wed, 28 Aug 2024 00:00:00 +0530 Sat, 14 Sep 2024 08:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758481 ITAT Chennai dismissed Revenue's appeal regarding addition of exempt salary income. Assessee, a non-resident employed in UAE, stayed in India only 20 days during assessment year 2017-18. Revenue added salary income claiming corresponding bank credit wasn't established for salary received outside India. ITAT upheld CIT(A)'s decision accepting assessee's evidence including salary certificate from UAE employer, general ledger account showing regular salary credits and withdrawals, and proof of employment. Court found assessee adequately proved salary earned outside India through proper documentation certified by employer. Case-Laws Income Tax Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758481