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TMI Blog2021 (4) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... for scrutiny under CASS, the assessee was required to furnish certain information and the said information was furnished by the assessee. 3. On verification of Form-16 issued by the assessee's employer i.e., IBM India (P) Ltd for the A.Y 2014-15, the Assessing Officer found that during the relevant A.Y, the gross salary of the assessee was Rs. 36,61,667/- and the exempt income u/s 10 of the I.T. Act was Rs. 53,676/-. The Assessing Officer observed that the employer had deducted the tax at source of Rs. 8,61,345/-. Further, on verification of the total income filed by the assessee along with the return of income for the A.Y 2014-15, the Assessing Officer found that the assessee has claimed double taxation relief under section 90 of the I.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s taxable only in Austria. In case services have been rendered in India the income for work days spent in India is taxable in India. The Assessee wishes to submit that for the captioned AY, he was a tax resident of Austria and a non- resident in India. Hence, the salary received with respect to the services rendered in Austria is not taxable as per article 15(1) of the India- Austria DTAA. In view of the above, in the return of income filed, the Assessee has claimed exemption of the salary income of INR 16,28,920 under Article 15(1) of India- Austria DTAA. In view of the above facts, we wish to inform your goodself that the salary income as disclosed in Part B of Total Income (Tl) in income tax return is less than the salary income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Counsel for the assessee while reiterating the submissions made before the authorities below have submitted that the same issue had arisen in the case of similar employees of IBM Ltd before the Tribunal and the Tribunal has granted relief to the assessee in support there several orders of the decisions of the Coordinate Bench of the Tribunal are placed before the Tribunal. 2.4 The learned DR was also heard who supported the orders of the authorities below. 3. Having regard to the rival contentions and the material on record, I find that in the case of Sreenivasa Reddy Cheemalamarri vs. ITO in ITA No.1463/Hyd/2018, the Coordinate Bench of the Tribunal at Hyderabad vide order dated 5.3.2020 had considered similar issue and at Paras 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue Authorities have erred in not granting the benefit of the Treaty to the assessee just for the reason that the assessee has not submitted the Tax Residency Certificate from Austria. The Ahmedabad Bench of the Tribunal in the case of Skaps Industries India (P.) Ltd vs. ITO, International Taxation, Ahmedabad reported in 171 ITD 723 taking cue from the decision of the Hon'ble P & H High Court in the case of Secro BPO (P.) Ltd vs. Authority for Advance Ruling reported in 379 ITR 256 had held that "Whatever may have been the intention of the lawmakers and whatever the words employed in Section 90(4) may prima facie suggest, the ground reality is that as the things stand now, this provision cannot be construed as a limitation to the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India and as a tax resident in Austria. The salary and allowances are earned by the assessee in respect of employment rendered in Austria due to his foreign assignment. Hence, the first two conditions enumerated under Article 15(1) of the India-Austria DTAA stands satisfied. Therefore, the assessee 's claim of exemption in regard to his salary income as per the provisions of Article 15(1) of the India-Austria DTAA in the return of income filed by him is appropriate. 15. Further in the case of ITO Vs. Sunil Chitranjan Muncif (2013 58 SOT 356 - ITAT, Ahmedabad), on which reliance placed by the assessee, it was held that there was no dispute about the fact that the assessee is a NRI and the salary income received by him in India for empl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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