The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) has directed re-adjudication as the exemption was denied to non-resident on his failure to produce tax residency certificate despite his best efforts at assessment or appellate stage. The assessee, Amol Annaso Teradale, filed his return of income for A.Y. 2020-21 on 14.12.2020 declaring total income towards…
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