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Non-residents as per Section 5(2) of the IT Act are not required to disclose or offer their income to tax in India


Last updated: 11 October 2021

Court :
ITAT Mumbai

Brief :
The present appeal has been preferred by the Revenue against the order dated 12.11.2018 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2006-07.

Citation :
ITA No.706/M/2019

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