Assessee can’t submit evidence for first time before HC if same was never submitted before lower authorities: HC

INCOME TAX : Where assessee-employee was treated as ‘Resident’ for having stayed in India for 182 days during relevant previous year as per section 6(1)(a) but assessee claimed that he was on foreign water for a total period of 184 days and his residential status should have been taken as ‘Non-Resident’, since assessee’s employer had calculated his stay in India for 182 days and had deducted tax at source under section 192,

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000317160/assessee-can’t-submit-evidence-for-first-time-before-hc-if-same-was-never-submitted-before-lower-authorities-hc.aspx