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2012 (12) TMI 10 - ITAT, DELHIAddition on account of foreign resilience received by the assessee from M/s Gorkha Airlines Kathmandu Nepal despite the fact that the assessee had not furnished any relevant and cogent evidence to show that the said income has been earned abroad and it is not taxable in India - assessee claiming governance by the proviso to section 5(1) - Held that:- CIT(A) rightly deleted the addition on observation that assessee was employed in Gorkha Airlines, Nepal as Sr. Captain during AY 2004-05 and retired on 23.2.2005 and the assessee was paid for finalizing the aircraft deal pertaining to Doniar Aircraft and for training the personnel to operate and maintain it and the assessee was also paid profit share in lieu of salary in installments after deduction of tax at source. It is observed that after due consideration of submissions and evidence submitted by the assessee and examined by the AO, the CIT(A) held that the entire amount had been properly explained by the appellant assessee and he deleted the addition on just and proper grounds - Decided against Revenue
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