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2019 (12) TMI 149 - AT - Income TaxRevision u/s 263 - AO accepted the assessee’s claim for exclusion of such foreign assignment allowance from the ambit of total income. - Residential status of assessee - “non-resident” in terms of Section 6 or not - assessee rendered services outside India as employees of IBM India Pvt. Ltd. who have been sent to Switzerland on company’s foreign assignment - TDS was deducted at source u/s 192 - ambit of total income u/s. 5(2) Held that:- while passing the assessment order the AO had followed the permissible view in law which cannot be said to be 'unsustainable in law'. In the circumstances therefore, the jurisdictional facts for usurping the jurisdiction u/s 263 of the Act, being absent, we hold that the action of Ld. CIT was without jurisdiction and all subsequent actions are 'null' in the eyes of law. - Decision in the case of Bodhisattva Chattopadhyay [2019 (11) TMI 1031 - ITAT KOLKATA] followed. - Decided in favor of assessee.
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