TMI Blog2021 (5) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh Chauhan [ 2014 (3) TMI 18 - ITAT AGRA] already having decided it in taxpayer s favour and against the department thereby holding that such salary/allowance(s) which are received in lieu of services performed outside India are not taxable in India by virtue of sec.5(2) of the Act merely because an assessee is permanent resident of India. We adopt the very reasoning mutatis mutandis and direct the Assessing Officer to delete the impugned addition. Decided in favour of assessee. - I.T.A. No. 1991/Hyd./2018 - - - Dated:- 28-5-2021 - SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER For the Assessee : Shery Goyal for Sri Ankur Agrawal, AR For the Revenue : Shri Rohit Muzumdar, D.R. ORDER PE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that the foreign allowances were received outside India. Further, the foreign allowances were said to be received through travel card. The AO observed that receipt through travel card does not prove the fact that the receipt is outside India. The AO observed that the travel card is a mobile card and can be used anywhere. The AO also pointed out that the employer has not confirmed this fact. 5.1. In response, the appellant stated that the travel card cannot be used in India as the same is issued in foreign currency. The AR relied upon the certificate issued by the employer which is available at page 51 of the paper book. This certificate dated 06.06.2016, issued by IBM, states that the appellant was sent on a foreign assignment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treated as received in India. Accordingly, the foreign allowance is liable to be taxed in India. Therefore, this ground of appeal is dismissed. 3. We have given our thoughtful consideration to rival contentions against and in support of the impugned assessment of a non-resident s salary/allowances for services rendered outside India held as taxable in India. We find that the instant issue is no more res integra as per DIT (International Taxation) vs. Prahlad Vijendra Rao (2011) 239 CTR 107 (Kar.); Utanka Roy vs. DIT 390 ITR 109 (Calcutta) and Arvind Singh Chauhan vs. ITO (2014) 147 ITD 409 (Agra) already having decided it in taxpayer s favour and against the department thereby holding that such salary/allowance(s) which are received ..... X X X X Extracts X X X X X X X X Extracts X X X X
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