Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1317 - ITAT DELHITaxability of Income in India - Employment outside India – Held that:- The decision in British Gas India (P) Ltd. [2006 (7) TMI 582 - AUTHORITY FOR ADVANCE RULINGS] followed – A careful reading of cl. (c) of s. 6(1) Expln. (a) would show that the requirement of the Explanation is not leaving India for employment but it is leaving India for the purposes of employment outside India - For the purpose of the Explanation, an individual need not be an unemployed person who leaves India for employment outside India - the assessee was not resident during the relevant period as he has left India for the purpose of employment outside India - His stay during the financial year was less than 182 days in India – thus, his status was non-resident during the relevant financial year. Relying upon Shri Anurag Chaudhary v. CIT [2010 (2) TMI 15 - AUTHORITY FOR ADVANCE RULINGS] - All the evidences establish that assessee was non-resident and earned salary outside India which was received by him outside India and therefore was not taxable in India - order of the CIT(A) upheld – Decided against Revenue.
|