AMIT SATPATHY,MUMBAI vs. ITO-42(2)(1), MUMBAI

ITA 5930/MUM/2025Status: DisposedITAT Mumbai27 February 2026AY 2017-181 pages
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What did the Tribunal hold?

The Tribunal held that the assessee's case falls under Article 16(2) of the India-UK DTAA, not Article 16(1). The income accrues and arises in India and is liable to be taxed in India. However, the Tribunal restored the matter to the AO to examine the assessee's claim for credit of taxes paid in the UK.

What were the facts?

The assessee, an individual, filed a return for AY 2017-18 declaring an income of Rs. 61,75,680. The AO made an addition of Rs. 41,79,095. The assessee had received salary income from Vodafone India Limited for services rendered in the UK, which he claimed was taxable in the UK as per the India-UK DTAA. The CIT(A) upheld the AO's order, holding that the income was taxable in India.

What were the issues?

Whether salary income earned by an Indian resident from a UK employer for services rendered in the UK is taxable in India or the UK, and whether credit for taxes paid in the UK is admissible.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1),Section 90(2),Section 234B,Section 234C,Section 5(1),Section 6(6)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: SHRI OM PRAKASH KANTSHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Siddhesh Chaugule
For Respondent: Shri Krishna Kumar, Sr. DR

PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeal against the impugned order dated 30.07.2025, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Additional / Joint Commissioner of Income Tax (Appeals) - 1, Surat [“learned Addl./Joint CIT(A)”], which in turn arose from the intimation issued under section 143(1) of the Act, for the assessment year 2017-18. 2

2.

The revised grounds of appeal filed by the assessee are as follows: - “The below mentioned grounds of appeal are independent of and without prejudice to one another.

1.

1 In

The order continues below.

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