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2021 (4) TMI 951 - AT - Income TaxDouble taxation relief under section 90 - salary income and the foreign allowances - tax the salary income and the foreign allowance received by the assessee for services rendered outside India - assessee - a Non-resident individual, filed his return of income for the A.Y 2014-15 admitting “Nil” income - Form-16 issued by the assessee’s employer i.e., IBM India (P) Ltd Assessing Officer found that during the relevant A.Y, the gross salary of the assessee and the exempt income u/s 10 - HELD THAT:- In the case of Sreenivasa Reddy Cheemalamarri vs. ITO [2020 (4) TMI 226 - ITAT HYDERABAD] had considered similar issue held evidence was not produced for receiving the foreign allowance outside India and the bank account of the assessee maintained abroad was not produced is not relevant because the facts of the case establish es that the salary and the foreign allowance was received in India for the services rendered abroad and by virtue of DTAA and the Act, there is no bar in law for receiving the money in India. For the above-mentioned reasons, hereby direct the Ld.AO to delete the tax imposed on the assessee with respect to his salary income of ₹ 12,90,846/- and the foreign allowances Thus , the appeal of the assessee is allowed. The Assessing Officer is directed to allow exemption under DTAA.
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