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2018 (4) TMI 641

being filed - Held that:- A perusal of the given details indicate that the assessee was non-resident during the year. He has earned salary income in a foreign country and it was not taxable in India. By an inadvertent mistake, he has included that amount in the return of income which sought to be rectified by filing submissions. To our mind, the ld.CIT(A) has rightly taken cognizance of this fact, and has rightly allowed the claim of the assessee. After going through the order of the ld.CIT(A) we do not see any infirmity in his order on this issue, and accordingly upheld the same. The appeal of the Revenue is dismissed. - ITA. No. 591/RJT/2015 - 11-4-2018 - Shri Pramod Kumar, Accountant Member And Shri Rajpal Yadav, Judicial Member Revenue .....

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der: "Facts of cases not verified and wrongly concluded: 1. The assessee is a NON RESIDENT INDIAN, who stayed in India for 53 days in India in the said year and had served outside India in the course of his employment outside India and thus enjoys status of Non Resident in India, making his Income non taxable in India. Copy of Passport, Bank Statement and Certificate from Employer is attached herewith for your perusal. 2. In Income Tax Return, Assessee not being well versed with the provisions of the said act had disclosed the Income of ₹ 57,95,952/- which includes Income of Foreign country (i.e. ₹ 53,01,888/-) which is not actually ar. Income to be taxed in India and thus would not have formed part of Income Tax Return. He .....

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AO had erroneously charged the said Income to the Tax. The Assessee is appearantly a Non Resident Indian in the said year, hence, his income shall not be charged to tax. 7. Moreover, similar case is observed by the ITAT Bench in case of Employees of TCS Limited vide ITA No. 915/KOL/2010 - AY 2006-07, wherein employees were deployed outside India on temporary project and their salary compensation was paid for being deployed on foreign deputation, which were held to be exempt under Section 10(14)(1). Case attached Herewith for Your Perusal. 8. In the case of Assessee there is same line of Question as to salary forming part of Foreign income is taxable salary in India and Employee being Non Resident and employed outside India, and getting Sala .....

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re-inabove and our submission on merit, we very humbly pray and request your honor to appreciate and hold that the addition/disallowance made by the assessing officer on account of a. Salary on foreign deputation - fully taxable in the hands of Non Resident Is without considering the appropriate facts, and appreciation of facts already available on the records as well as submitted during the course of assessment and application of various provision of ITA and therefore is non-judicious and untenable in Law, thus needs deletion. 4. The ld.CIT(A) has accepted the contentions and of the assessee and deleted addition. 5. With the assistance of the ld.representatives, we have gone through the record carefully. The ld.CIT(A) has observed that of .....

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