https://www.taxtmi.com/caselaws?id=773334 ITAT Jaipur remanded the case to CIT(A) for fresh consideration regarding salary income taxation from Hong Kong entity. The assessee, proprietor of Indian firm and director of Hong Kong company, failed to provide properly certified documents to establish income was earned outside India. ITAT held that without proper documentation including balance sheets, appointment letters, and ledger copies, it was impossible to determine income source location. The tribunal directed CIT(A) to reconsider after providing hearing opportunity and proper document verification, noting the assessee's change in residential status during proceedings should be considered. en-us Tue, 17 Dec 2024 00:00:00 +0530 Wed, 18 Jun 2025 15:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773334 ITAT Jaipur remanded the case to CIT(A) for fresh consideration regarding salary income taxation from Hong Kong entity. The assessee, proprietor of Indian firm and director of Hong Kong company, failed to provide properly certified documents to establish income was earned outside India. ITAT held that without proper documentation including balance sheets, appointment letters, and ledger copies, it was impossible to determine income source location. The tribunal directed CIT(A) to reconsider after providing hearing opportunity and proper document verification, noting the assessee's change in residential status during proceedings should be considered. Case-Laws Income Tax Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773334