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2018 (8) TMI 751 - AT - Income TaxReceipt of income u/s 5(2) - Foreign allowances on account of the international assignment received in Nigeria - assessee was an employee in IBM India Private Limited and during the financial year 2012-13 was sent on short term assignment to Nigeria. He had stationed in Nigeria for 311 days during the year under consideration. Accordingly, his residential status for the year under consideration would be Non-Resident. Held that:- CIT(A) had rightly deleted the addition made on account of disallowance of claim of exemption in respect of foreign assignment allowance received by the assessee outside India. - Decided against the revenue.
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