No addition in the hands of non-Resident merely based on ‘base note’

DCIT Vs Manish Vijay Mehta (ITAT Mumbai)

Undisputedly, in this case, the assessee is a nonresident from A.Y. 2001­-02 and has been working as an employee in Belgium. He is having the income of interest on fixed deposits in India and is filing the return of income since A.Y. 2003-04 showing residential status as non-resident. Assessee has also submitted the proof of his non-residential status by submitting the copy of the passport showing Belgium citizenship. Thus the assessee is a non-resident and it is accepted by both the

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