SANJAY AJIT,COIMBATORE vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, COIMBATORE

ITA 1317/CHNY/2023Status: DisposedITAT Chennai03 September 2024AY 2020-21Bench: HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)6 pages
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What did the Tribunal hold?

The Tribunal held that the lower authorities erred in noting that the assessee had not paid taxes in the UK, as the UK tax return showed income offered to tax. The Tribunal directed the AO to re-compute the income, excluding the foreign assignment salary earned for work performed in the UK.

What were the facts?

The assessee, a non-resident, claimed exemption for salary earned while on an international assignment in the UK, stating it was offered to tax in the UK. The AO rejected this, holding the salary taxable in India as it was received in India and no evidence of UK tax payment was furnished.

What were the issues?

Whether salary earned for services rendered in the UK by a non-resident, but received in India, is taxable in India, and if the benefit of the India-UK Double Taxation Avoidance Agreement (DTAA) can be claimed.

Which sections of the Income-tax Act were involved?

Section 90,Section 15,Section 5(2),Section 9(1)(ii),Section 234D,Section 270A

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Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI ABY T. VARKEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of order passed by Learned Commissioner of Income Tax (Appeals),Chennai-16 [CIT(A)] on 20-10-2023 in the matter of an assessment framed by the Ld.AO u/s.143(3) r.w.s.144C(3) of the Act on 31-05-2022. The grounds raised by the assessee read as un

The order continues below.

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