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2014 (12) TMI 1325 - AT - Income TaxTaxability of foreign allowance received from Indian Employer - assessee was a non-resident during the year - assessee had paid taxes on the salary and allowances received in Netherlands - tax liability borne by the employer was being redeemed by the assessee in India - CIT(A) deleted the addition by observing that the appellant was non-resident and foreign allowances were not received in India during the year under consideration but received in Netherland. Such allowances wee paid by IBM India using a foreign currency travel card which could be used only outside India. Held that:- The appellant was non-resident during the year under consideration and allowances were received by him in Netherlands. - The employer wrongly deducted TDS, the appellant had claimed refund on it. The Indian income has been considered by the appellant as taxable but the allowances paid outside the India are not taxable U/s 5(2) of the Act in the case of non-resident - Decided against the revenue.
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