Dubai-based NRI wins tax case despite Rs 2.31 crore purchase without filing ITR

A non-resident Indian based in Dubai has won a legal case against the Indian income tax department. The department had sought to tax him on a Rs 2.31 crore property purchase in India, alleging he had not filed tax returns. The Income Tax Appellate Tribunal ruled in his favor, accepting his status as an NRI whose foreign income is not taxable in India. The tribunal found the purchase was funded through legitimate foreign remittances and gifts, not undisclosed Indian income.