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TMI Blog2017 (1) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... s and law in taxing entire salary income of non-resident assessee in India, including foreign allowances received outside India. 2. Without prejudice, the order of the CIT(A) is perverse, since the issue of taxability of foreign allowances is decided on an incorrect assumption that such allowances are received in India. 3. That the CIT(A) has grossly erred in facts and law in disallowing the exemption claimed under Article 16(1) of India- United Kingdom Double Taxation A voidance Agreement. 4. The CIT(A) has erred in law and facts, by not allowing loss from house property of Rs..147,187. 5. That the CIT(A) has grossly erred in facts and law in upholding the levy of interest under Section 234 B and 2340 of the Act amounting to Rs.. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee carried the matter in appeal before the ld. CIT(A) and filed detailed written submissions. After considering the submissions of the assessee as well as relevant DTAA, the ld. CIT(A) has observed as under: I have carefully considered the facts of the case and various case laws referred above and relied by the appellant and it is found that the facts of the case laws referred above are clearly distinguishable on the facts of the case hence the decision is taken by referring to the statutory provisions of the income tax act and DTAA between United Kingdom and India it is a fact that appellant is a employee of IBM India private limited, though he is put on assignment to get company's work done at United Kingdom but he remains the employ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h- (a) is received or is deemed to be received in India in such year by or on behalf of such person ; or (b) accrues or arises or is deemed to accrue or arise to him in India during such year. Explanation 1.-Income accruing or arising outside India shall not be deemed to be received in India within the meaning of this section by reason only of the fact that it is taken into account in a balance sheet prepared in India. Explanation 2.-For the removal of doubts, it is hereby declared that income which has been included in the total income of a person on the basis that it has accrued or arisen or is deemed to have accrued or arisen to him shall not again be so included on the basis that it is received or deemed to be received by him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment order which is in appeal against there is no mention of any house property income therefore the ground of the appeal on this issue is dismissed. On the ground of appeal that the learned Assessing officer has erred in law and facts, by not granting deduction for Tax on employment amounting to Rs. 2,190 under Section 16(iii) of the Act. The contention of the appellant is acceptable and assessing officer is directed to grant the deduction of tax on employment amounting to Rs. 2,190/-. This ground of the appeal is allowed . On the ground of appeal that the learned Assessing officer has erred in law and facts, by not granting deduction under Section 80D of the Act amounting to Rs. 1,250. The assessing officer is directed to allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of DTAA with UK should be allowed. 5. On the other hand, the ld. DR has submitted that the supporting evidence with regard to remittance of foreign allowances received by the assessee has not been filed before the authorities below and the same cannot be entertained. 6. We have heard both sides, perused the materials on record and gone through the orders of authorities below. In this case, it is an admitted fact that the assessee is a non-resident. And the assessee has stayed more than 180 days outside India. It is also a fact that the assessee was employed in IBM India Pvt. Ltd., though, he was deputed to do company's work at UK, but he remains the employee of IBM India Pvt. Ltd. Therefore, the law of India are applicable in assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing out of assessment order, the ground raised before the ld. CIT(A) was dismissed. After considering the submissions of the assessee, we are of the opinion that if the assessee has claimed such loss in the original return of income filed by the assessee, then he can pursue the matter with the Assessing Officer for adjudication. We also direct the Assessing Officer to verify as to whether the assessee has claimed any such loss and adjudicate the same in accordance with law after hearing to the assessee. 8. So far as levy of interest under sections 234B and 234D of the Act, the same are consequential and mandatory to the assessed income of the assessee. Since we have remitted the issue of quantum addition to decide afresh, it requires no ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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