KAPIL GUPTA,DELHI vs. ITO, WARD-70(1), NEW DELHI, DELHI

ITA 1543/DEL/2026Status: DisposedITAT Delhi30 June 2026AY 2020-213 pages
AI SummaryAllowed

What were the facts?

The assessee, a resident of India, received salary from an Australian employer for services rendered in Australia. The salary was taxed in Australia, and the assessee sought to exclude it from Indian taxation based on the India-Australia DTAA.

What did the Tribunal hold?

The Tribunal held that salary received for services rendered in Australia is not taxable in India as per Article 15 of the India-Australia DTAA. Therefore, the salary income should be excluded from the assessee's total income in India.

What were the issues?

Whether salary earned and received in Australia for services rendered in Australia is taxable in India, considering the India-Australia DTAA.

Which sections of the Income-tax Act were involved?

Section 15

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI M. BALAGANESH & MS KAVITHA RAJAGOPAL

For Appellant: Shri Vinod Bindal, CA, Ms. Rinky Sharma, ITP, Shri Amol Jha, Adv
For Respondent: Shri Rajesh Tiwari, Sr. DR
Hearing: 03/06/2026Pronounced: 30/06/2026

PER M. BALAGANESH, A. M.:

1.

The appeal in ITA No.1543/Del/2026 for AY 2020-21, arises out of the order of the ld. Commissioner of Income Tax (Appeals)/ ADDL/JCIT(A)-2, Surat [hereinafter referred to as ‘ld. JCIT(A)’, in short] dated 23.01.2026 against the order of assessment passed u/s 154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 30.04.2023 by the Assessing Officer, CPC, Bangalore (hereinafter referred to as ‘ld. AO’).

2.

The only issue to be decided in this appeal is as to whether the salary received by the assessee in Australia for services rendered in Australia would become taxable in India or not. Kapil Gupta

3.

We have heard the rival submissions and perused the material availa

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 15

All 108 judgments and leading authorities on Section 15 →

Recent GST High Court judgments

Search GST case law →