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2017 (1) TMI 952 - AT - Income TaxSalary earned in India - number of days of stay in India - India UK DTAA - work on deputation - Held that:- It is an admitted fact that the assessee is a non-resident. And the assessee has stayed more than 180 days outside India. It is also a fact that the assessee was employed in IBM India Pvt. Ltd., though, he was deputed to do company’s work at UK, but he remains the employee of IBM India Pvt. Ltd. Therefore, the law of India are applicable in assessee’s case. CIT(A) has observed that the assessee was paid at the home location of the company i.e., India and the assessee has not independently earned any income outside India. The assessee earned salary income in India from his employer for the services rendered at UK and therefore, the salary earned in India is taxable as per section 5(2) of the Income Tax Act. In view of the above and as per DTAA, the assessee can claim exemption if he is resident of India. Since the assessee being non-resident, the ld. CIT(A) has held that the assessee is not eligible to claim exemption under Article 16(1) of the DTAA and accordingly confirmed the disallowance made by the Assessing Officer. Before us, the ld. Counsel for the assessee sought for permission for filing of additional supporting evidence by stating that the foreign allowances were received by the assessee outside India. After considering the submissions of the assessee, we are of the opinion that the additional evidence filed before the Tribunal were not filed before the authorities below. Thus, we remit the matter back to the Assessing Officer to verify the evidences filed by the assessee and decide the issue afresh - Decided n favour of assessee for statistical purposes.
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