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2018 (4) TMI 641 - AT - Income TaxIncome from foreign country as salary income - number of days stay in India - according to the AO he could not take cognizance of the contentions made by the assessee unless a revised return is being filed - Held that:- A perusal of the given details indicate that the assessee was non-resident during the year. He has earned salary income in a foreign country and it was not taxable in India. By an inadvertent mistake, he has included that amount in the return of income which sought to be rectified by filing submissions. To our mind, the ld.CIT(A) has rightly taken cognizance of this fact, and has rightly allowed the claim of the assessee. After going through the order of the ld.CIT(A) we do not see any infirmity in his order on this issue, and accordingly upheld the same. The appeal of the Revenue is dismissed.
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