Interest Income not to be assessed When Assessee is Non-Resident: ITAT

JCIT (OSD)(IT) Vs Rahul Rajnikant Parikh (ITAT Mumbai)

Interest income need not to be assessed when assessee is a Non-resident

The Income Tax Appellate Tribunal, Mumbai (“the ITAT”) in the case of JCIT v. Rahul Rajnikant Parikh [I.T.A. No. 638,639,640/Mum/2022 dated October 20, 2022] held that the interest income need not be assessed when assessee is a Non-resident.

Facts:

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