SACHIN SAXENA,BANGALORE vs. DCIT/ADIT (INTERNATIONAL TAXATION), NOIDA

ITA 4037/DEL/2025Status: DisposedITAT Delhi29 May 2026AY 2017-1810 pages
AI SummaryAllowed

What were the facts?

The assessee, on international assignment to the UK, claimed exemption for per-diem payments under the India-UK DTAA. The Assessing Officer disallowed this exemption, adding it back to the assessee's total income. The CIT(A) upheld the AO's decision, finding the assessee failed to substantiate the claim.

What did the Tribunal hold?

The Tribunal held that the per-diem amount of Rs. 16,17,724/- received by the assessee was not taxable in India as per Article 16(1) of the India-UK DTAA. The addition made by the AO was therefore deleted.

What were the issues?

The primary issue was the taxability in India of per-diem payments received by an Indian resident working abroad under an international assignment, and whether it qualified for exemption under the India-UK DTAA.

Which sections of the Income-tax Act were involved?

Section 5(2)(a),Section 90,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, D: NEW DELHI

Before: SHRI VIKAS AWASTHY & SHRI BRAJESH KUMAR SINGH

For Appellant: Ms. Preeti Goel, Adv
For Respondent: Shri Vikram Singh Sharma, Sr. DR
Hearing: 13.04.2026Pronounced: 29.05.2026

PER BRAJESH KUMAR SINGH, AM,

This appeal by the assessee is directed against the order dated 24.04.2025 of the Commissioner of Income Tax, (Appeal), Noida-2, [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the Assessment Order dated 21.12.2019 passed under section 143 (3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’)

ITA No.- 4037/Del/2025 Sachin Saxena by the DDIT / ADIT, International Taxation, Noida, (hereinafter referred to as the ‘AO’) pertaining to Assessment Years (A.Y.) 2017-18. 2. Brief facts of the case:

The order continues below.

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