Residential Status Dispute: Assessee’s Victory in ITAT Mumbai

ACIT Vs Nishant Kanodia (ITAT Mumbai)

Introduction: In a recent decision by the Mumbai Income Tax Appellate Tribunal (ITAT), the case of ACIT vs. Nishant Kanodia (ITA no.2155/Mum/2023) for the assessment year 2013-14 took center stage. The dispute revolved around the residential status of the individual assessee, and the ITAT’s ruling brought forth a significant victory for the taxpayer.

Detailed Analysis: The crux of the matter involved a search a

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