https://www.taxtmi.com/caselaws?id=775053 Processing of the return under section 143(1) did not fully examine the assessee's non-resident status, the India-UAE DTAA relief claim, or the correct allocation of income taxable in India and exempt income under the treaty. Because only partial TDS credit had been allowed against the Form 26AS reflection, verification by the Assessing Officer was necessary before final grant of credit. The matter was therefore remitted for fresh examination of treaty eligibility, taxable income, and corresponding tax credit, with due credit to be allowed in accordance with law. en-us Wed, 16 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775053 Processing of the return under section 143(1) did not fully examine the assessee's non-resident status, the India-UAE DTAA relief claim, or the correct allocation of income taxable in India and exempt income under the treaty. Because only partial TDS credit had been allowed against the Form 26AS reflection, verification by the Assessing Officer was necessary before final grant of credit. The matter was therefore remitted for fresh examination of treaty eligibility, taxable income, and corresponding tax credit, with due credit to be allowed in accordance with law. Case-Laws Income Tax Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775053