Mathialagan Gathya Vs DDIT/ADIT (Investigation) (ITAT Chennai)
Case ke facts
Mathialagan ka Sweden se salary income tha, jis par Indian department ne Black Money Act ke tahat addition kiya.
Mudda (Issue)
Kya Sweden se salary ko Indian Black Money Act mein addition kiya ja sakta hai?
Faisla (Held)
ITAT Chennai ne addition hata diya, kyunki detection-year aur India–Sweden tax treaty ki wajah se assessment valid nahi tha.
Practical takeaway
Foreign salary income par agar India–Sweden DTAA apply hota hai, to black money addition automatically sahi nahi hota. Double tax avoid karna padta hai.
Original report: taxguru.in
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WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-09.