9911796707
TMI Blog2024 (1) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... raised the following grounds: "1. General ground On the facts and circumstances of the case, the learned AO erred in law and in fact in assessing and the Hon'ble DRP in confirming my total income at INR 31,61,642 as against returned income of INR 9,80,710. 2. Issued notice under section 148 of the erstwhile provisions of the Act On the facts and circumstances of the case, the learned AO erred in law and in fact in issuing and the Hon'ble DRP in confirming the notice issued under section 148 of the Act under the erstwhile provisions of the Act without appreciating that since the notice was received by me on 1st April 2021, the law and procedure laid down w.e.f. 1st April 2021 for reopening assessments ought to be followed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act On the facts and circumstances of the case, the learned AO erred in law and in fact in holding and the Hon'ble DRP in confirming that living allowances received by me outside India, being a non-resident for the year under consideration, is taxable in India. 8. Initiation of proceedings for the levy of penalty under section 271(1)(c) of the Act On the facts and circumstances of the case, the learned AO erred in law and in fact in initiating proceedings for the levy of penalty under section 271(1)(c) of the Act." 2. The assesse had filed his return of income u/s 139 of the Income-tax Act, 1961 on 18.07.2016 declaring an income of Rs.9,76,960/-. The Assessing Officer that the assessee did not disclose various allowances receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r ; or (c) accrues or arises to him outside India during such year : Provided that, in the case of a person not ordinarily resident in India within the meaning of sub-section (6)* of section 6, the income which accrues or arises to him outside India shall not be so included unless it is derived from a business controlled in or a profession set up in India. (2) Subject to the provisions of this Act, the total income of any previous year of a person who is a non-resident includes all income from whatever source derived which- (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.-Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of a business, other than the business having business connection in India on account of significant economic presence, of which all the operations are not carried out in India, the income of the business deemed under this clause to accrue or arise in India shall be only such part of the income as is reasonably attributable to the operations carried out in India ; (b) in the case of a non-resident, no income shall be deemed to accrue or arise in India to him through or from operations which are confined to the purchase of goods in India for the purpose of export ; (c) in the case of a non-resident, being a person engaged in the business of running a news agency or of publishing newspapers, magazines or journals, no income shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n India ; (iii) income chargeable under the head "Salaries" payable by the Government to a citizen of India for service outside India ; 6. As per the provision of Section 9 (1)(ii), the income earned under head "Salaries" is taxable in India "if it is earned" in India. The explanation issued for removal of doubts declares that 'salaries if it is earned' meets services rendered in India. 7. In the instant case the assessee neither had any rest period nor leave period which is preceded and succeeded by the services rendered outside India. Since, the assessee has rendered services outside India, the salary cannot be taxable in India. The definition of salary as per the Income Tax Act is as under: "Salaries. 15. The following income sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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