Captain A.L Fernandez v. ITO

Ashwini Kumar Singh, Kolkata vs. DCIT(It), Circle-1(1), Kolkata

Appeal is allowed

Bench: Hon’Ble Shri S.S. Godara, Jm ] I.T. A No. 595/Kol/2017 A.Y 2012-13 Ashwini Kumar Singh V/S. D.C.I.T (It)- 1(1), Kolkata Pan: Bcxps7564P (Appellant) (Respondent)

…n the case of A.P Kalyankrishnan (supra) to the facts of the present case. 10.5 Now what we are left with is the decision relied upon by the Learned DR on their Third Member decision of Mumbai Tribunal in the case of Captain A.L Fernandez Vs. ITO reported in 81 ITD 203 ™, wherein it was held as below:­ 8. In my opinion, the salary is includible in the assessment under s. 5(2)(a) of the Act, which says that any income received by a non­ resident in India is taxable in India. There is a clear finding in the order of the learned AM, that there is no dispute that the salary was received in India. This should put an…

Sudhanshu Mohapatra, Kolkata vs. DDIT (It)- 2(1), Kolkata

In the result, the appeal of the assessee is allowed for statistical purpose

…see is a non resident. Accordingly, exemption as sought by the assessee was denied by the AO and added the same to his total income. 4. The CIT-A by relying on the decision of Hon’ble Third Member in the case of Capt. A.L Fernandes Vs. ITO reported in (2002) 81 ITD 203 (Mum.) held that the salary received in India for rendering of services by the appellant outside India is chargeable to tax in India as his income. Accordingly, he confirmed the action of the AO in doing so. 5. The ld.AR submits that the assessee’s case is squarely covered by the decision of Hon’ble Jurisdictional High Court of Calcutta in the ca…

Shri Tapas Kumar Bandopadhyay, Kolkata vs. DCIT, (It), 3(1), Kolkata

In the result, appeal of assessee is dismissed

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

…to tax an amount of Rs.1479598/- by treating it be received in India is based on incorrect assumption of facts and wrong application of law. 3. That on the facts and in the circumstances of the case the application of decision of Captain A.L.Fernandez vs. ITO 81 ITD 203 (Mum) (TM) by the Ld. CIT(A) to treat as income of Rs.1479598/- u/s 5(2) (a) of the Income Tax Act is based on incorrect application of case law and the addition is arbitrary and excessive. 4. That the order of the Ld. CIT(A) upholding the order of the AO is arbitrary, excessive and unjustified and bad in law. 5. That the above grounds of appeal w…