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2018 (12) TMI 980 - AT - Income TaxIncome accrued in India - Addition applying the provisions of section 5(2)(a) - salary and allowances received - period of stay in India - residential status for the year Non-Resident in India as the assessee stayed in India for 13 days - assessee is an employee in IBM India Private Limited and during the financial year 2013-14 was sent on short term foreign assignment to United Kingdom - assessee claimed relief under Article 16(1) of India UK DTAA in respect of salary received in India - Held that:- It is not in dispute that the assessee is a non-resident in India and is a tax resident of UK during the year under consideration. It is not in dispute that his employment is exercised in UK. We find that the ld AO had denied the relief claimed under India –UK DTAA for not furnishing the tax residency certificate during the course of assessment proceedings. Admittedly, the same was furnished by the assessee before the CIT-A for the first time. CITA without asking for a remand report from the ld AO in this regard, proceeded to grant relief to the assessee. The revenue had raised one of the ground on account of violation of provisions of Rule 46A of the Income Tax Rules with regard to the tax residency certificate furnished only before the ld CITA. Hence in the interest of justice and fairplay, we deem it fit and appropriate, to remand this issue to the file of AO , for the limited purpose of verification of the tax residency certificate furnished before the CIT-A. - Appeal of the revenue is allowed for statistical purposes.
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