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2021 (5) TMI 1067 - AT - Income TaxIncome Taxable in India - Income deemed to accrue or arise in India - salary/allowances received in lieu of services performed outside India - assessee is employee of M/s IBM India Pvt. Ltd. as worked outside India and received the impugned sum as salary/allowances in lieu thereof - Whether assessee non-resident’s salary/allowances for services performed outside India is taxable in India? - HELD THAT:- We find that the instant issue is no more res integra as per DIT (International Taxation) vs. Prahlad Vijendra Rao[2010 (11) TMI 803 - KARNATAKA HIGH COURT]; Utanka Roy [2016 (12) TMI 876 - CALCUTTA HIGH COURT] and Arvind Singh Chauhan [2014 (3) TMI 18 - ITAT AGRA] already having decided it in taxpayer’s favour and against the department thereby holding that such salary/allowance(s) which are received in lieu of services performed outside India are not taxable in India by virtue of sec.5(2) of the Act merely because an assessee is permanent resident of India. We adopt the very reasoning mutatis mutandis and direct the Assessing Officer to delete the impugned addition. Decided in favour of assessee.
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