The assessee mistakenly declaring in return salary received for services rendered outside India. Rectification application was rejected by the Assessing Officer, which was affirmed by the CIT(A) and Tribunal. On appeal the Court held that\u00a0 failure to apply Circular issued by Central Board Of Direct Taxes is\u00a0 error apparent on\u00a0 face of\u00a0 record. Order refusing to rectify mistake set aside and held that the assessee is\u00a0 entitled to exemption under Section 10(6)(viii) of the Act. Matter remanded to Assessing Officer.\u00a0\u00a0 Circular No\u00a0 13 of 2017 dated 11-4-2017(2017) 393 ITR 91 (St), Circular No. 14 (XL)-35. dated April, 11, 1955, CIT v. Mahalaxmi Sugar Mills Co Ltd\u00a0 (1986) 160 ITR 920 (SC).(AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 154 : Rectification of mistake-Mistake apparent from the record-Non-Resident-Service rendered on Foreign ship outside India-Failure to apply circular issued by Central Board of Direct taxes is a mistake apparent from the record-Entitle to exemption. [S.10(6)(viii), 143(1)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-41462","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aMK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41462","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=41462"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41462\/revisions"}],"predecessor-version":[{"id":41463,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41462\/revisions\/41463"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}