How many judgments cite CIT v. Avtar Singh Wadhwan?

53 judgments on BharatTax cite CIT v. Avtar Singh Wadhwan (247 ITR 260), spanning 2010 to 2025.

Which sections of the Income Tax Act does CIT v. Avtar Singh Wadhwan come up under?

It is most often cited in judgments turning on Section 15, Section 9(1)(ii), Section 234B, Section 5(2), Section 6(1), Section 90.

CIT v. Avtar Singh Wadhwan

247 ITR 260High Court2001#2216 most cited

What is CIT v. Avtar Singh Wadhwan authority for?

Salary received by a non-resident for services rendered outside India accrues outside India and is not taxable in India. Only salary earned for work performed in India is regarded as income arising in India and is taxable.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2025.

Also referred to as

CIT v. Avtar Singh Wadhwan · Section 9(1)(ii) · Section 5(2) · Section 6(1) · Section 90 · non-resident salary income · income deemed to accrue · services rendered outside India · foreign going ship · taxability of salary

Also reported as

115 Taxmann 536

Sections most often in play

Section 15 Section 9(1)(ii)Section 234B Section 5(2)Section 6(1)Section 90 Section 143(3)Section 144C(13)

Issues it is cited on

section 9(1)(ii)section 6(1)tax residency certificate section 5(2)trc section 234d section 90(2)foreign tax credit section 90 section 9(1)non-resident liable to tax

Judgments citing CIT v. Avtar Singh Wadhwan

PRAKASH RAMAN ,VADODARA vs. INCOME-TAX OFFICER, INTERNATIONAL TAXATION WARD 2 (1), CHENNAI

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

ITA 1115/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Sept 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.1115/2025 (धििाारणवर्ा / Assessment Year: 2019-20) Prakash Raman, Vs. Income Tax Officer, Pent House No.602, 6Th Floor, (International Taxation), Pincode@55, Vasant Vihar Road, Ward-2(1), Tp-1, Opp. To Darshanam Chennai. Splendora, Bhayli, Vadodara, Gujarat-391 410. [Pan:Aappp0380F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.Abdul Kadir Jawadwala, C.A (Virtual). प्रत्यर्थी की ओर से /Respondent By : Mrs. R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 20.08.2025 घोषणा की तारीख /Date Of Pronouncement : 22.09.2025

For Appellant: Mr.Abdul Kadir Jawadwala, C.A (Virtual)For Respondent: Mrs. R.Anitha, Addl.CIT

Section 234BSection 5Section 90

…In this connection, reliance is placed on the following decisions:-  DIT (International Taxation) v. PrahladVijendra Rao [2011] 198 Taxman 551/10 taxmann.com 238 (Kar.)  Ranjit Kumar Bose v. ITO [1986] 18 ITD 230 (Cal.):  CIT v. Avtar Singh Wadhwan [2001] 247 ITR 260/115 Taxman 536 (Bom.):  Sreenivas Kumar Sistla (AAR No.514 of 2000) 14. The assessee in a gist referred to the following case laws: CASE LAW COMPILATION S.No. Party Citation Page 1. NanthakumarMurugesan Vs. The IT(TP)A No. No. 12/Chny/2018 1-12 Income Tax Officer, 2. Shri Ramesh Kumar AE, Vs. ITO IT (TP) A No. 51/Chny/2018 13-20 3. Bholanath…

SIVAKARTHICK RAMAN,MADURAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE MADURAI

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 281/CHNY/2025[2022-23]Status: DisposedITAT Chennai07 Jul 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:281/Chny/2025 िनधा"रण वष" / Assessment Year: 2022-23 Sivakarthick Raman, The Assistant Commissioner Of 5/200, 2Nd Street, Alagupillai Nagar, Vs. Income Tax, T.Pudukudi, International Taxation Circle, Achampathu, Madurai. Madurai – 625 019. [Pan: Ajnpr-3214-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Preeti Goel, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 21.04.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

For Appellant: Ms. Preeti Goel, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T

Section 143(3)Section 144C(13)Section 15Section 15(1)(a)Section 234BSection 234DSection 5(2)Section 5(2)(a)Section 9(1)(ii)Section 90

…ch found the issue to be covered in assessee’s favor by various judicial precedents including the decision of Hon’ble Karnataka High Court in DIT V/s Prahlad Vijendra Rao (198 Taxman 551); decision of Hon’ble Bombay High Court in CIT V/s Avtar Singh Wadhawan (247 ITR 260); decision of Hon’ble Calcutta High Court in Sumanabandyopadhyay V/s DDIT (TS281-HC- 2017) as well as CBDT Circular No.13/2017 dated 11/04/2017. 7. We find that facts are pari-materia the same before us and the ratio of this decision is squarely applicable to the present case. Therefore, we would hold that salary income as accrued to the assessee…

PUSPENDU SEKHAR NANDY,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1) INTERNATIONAL TAXATION, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 167/KOL/2024[2016-17]Status: DisposedITAT Kolkata15 May 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 143(3)Section 234BSection 234DSection 5(2)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. No. 167/Kol/2024 Assessment Year: 2016-17 Shri Puspendu Sekhar Nandy Vs. ACIT, IT, Circle-2(1), Kolkata (PAN: AEUPN 1239 C) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 29.04.2025 क" "त"थ Date of Pronouncement/ 15.05.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Nageswar Rao, A. R "नधा"रती क" ओर से For the revenue / रा…

MRIDULA JHA JENA,MUMBAI vs. INTERNATIONAL TAX WARD, 3(1)(1), MUMBAI

Appeal of the assessee is allowed

ITA 4844/MUM/2024[2013-14]Status: DisposedITAT Mumbai07 Jan 2025AY 2013-14

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Vishal Kalra/Ms. SnigdhaFor Respondent: Shri Krishna Kumar, Sr. DR

Section 234BSection 270ASection 5(2)Section 9(1)(ii)

…a period of 225 days and the salary that was earned by him was on account of the work discharged by him on board during the said period which is outside the shores of India. b) The CIT (A) has placed reliance in the case of CIT Vs. Avtar Singh Wadhwan [2001] 247 ITR 260 (Bom) wherein it has been held that salary received by the non resilient marine engineer for services rendered by him on a foreign going Indian ship which mainly remained away from the Indian coast during the relevant accounting year accrued outside India and was not taxable in India. While answering the question of law there under with reference…

INCOME TAX OFFICER ( INTERNATIONAL TAXATION ) WARD COIMBATORE, COIMBATORE vs. VIJAYAKUMAR MURTHY, ERODE

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 1588/CHNY/2024[2020-21]Status: DisposedITAT Chennai04 Nov 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.1588/Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) The Income Tax Officer, Vs. Vijayakumar Murthy, International Taxation, 110/3, Mudaliyaar Thottam, Ward, Vinayagar Koil Street-1, Coimbatore 641 018. Modapalayam Railway Colony, Tamil Nadu 638 002. [Pan: Aexpv 8817R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Preeti Goel (Virtual) ""यथ" क" ओर से /Respondent By : Shri. Ashwin D. Gowda, Irs, Addl.Cit. सुनवाई क" तार"ख/Date Of Hearing : 23.10.2024 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Ms. Preeti Goel (Virtual)For Respondent: Shri. Ashwin D. Gowda, IRS, Addl.CIT

Section 10(14)(i)Section 142(1)Section 143(2)Section 143(3)Section 5Section 6(1)Section 69ASection 90

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

The appeal stands partly allowed in terms of our above order

ITA 1317/CHNY/2023[2020-21]Status: DisposedITAT Chennai03 Sept 2024AY 2020-21

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1317/Chny/2023 (िनधा*रणवष* / Assessment Year: 2020-21 Shri Sanjay Ajit Ito बनाम/ Flat No.69, Sri Vari Gardens, International Taxation Ward, Vkk Menon Road, New Sidhapusur, Coimbatore. Vs. Coimbatore South-641 044. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Fcgps-0088-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri G.C.Srivasatava (Advocate)(Virtual) - Ld.Ar " थ"कीओरसे/Respondent By : Dr. Samuel Pitta (Jcit) -Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 22-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-09-2024 आदेश / O R D E R

For Appellant: Shri G.C.Srivasatava (Advocate)(Virtual) -For Respondent: Dr. Samuel Pitta (JCIT) -Ld. Sr. DR

Section 143(3)Section 15Section 234DSection 270ASection 5(2)Section 5(2)(a)Section 9(1)(ii)Section 90

…ch found the issue to be covered in assessee’s favor by various judicial precedents including the decision of Hon’ble Karnataka High Court in DIT V/s Prahlad Vijendra Rao (198 Taxman 551); decision of Hon’ble Bombay High Court in CIT V/s Avtar Singh Wadhawan (247 ITR 260); decision of Hon’ble Calcutta High Court in Sumanabandyopadhyay V/s DDIT (TS- 281-HC-2017) as well as CBDT Circular No.13/2017 dated 11/04/2017. 7. We find that facts are pari-materia the same before us and the ratio of this decision is squarely applicable to the present case. Therefore, we would hold that salary income as accrued to the assesse…

SHRI SANTANU SANYAL,KOLKATA vs. ACIT, CIR. 2(1), KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 41/KOL/2024[2016-17]Status: DisposedITAT Kolkata23 Jul 2024AY 2016-17

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 144Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 41/KOL/2024 Assessment Year: 2016-17 Shri Santanu Sanyal..............................................................Appellant [PAN: AIOPS 0078 A] Vs. ACIT, Cir.-2(1), Kolkata.........................................................Respondent Appearances: Assessee represented by: Nageswar Rao, A/R. Department represented by: P.P. Ba…

YOGESH KOTIYAL,NEW DELHI vs. ACIT CIRCLE INT TAX 2(1)2, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 391/DEL/2023[2020-21]Status: DisposedITAT Delhi12 Apr 2024AY 2020-21

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: Ms. Preeti Goel, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR

Section 143(3)Section 144C(13)Section 244ASection 270ASection 5(2)(a)Section 6(1)Section 9Section 9(1)(ii)Section 90

…favour of assessee by the Hon'ble Karnataka High Court in the case of DIT (International Taxation) vs. Prahlad Vijendra Rao [2011] 10 taxmann.com 238/198 Taxman 551 (Kar.); the decision of Hon'ble Bombay High in the case of CIT vs. Avtar Singh Wadhwan [2001] 247 ITR 260/115 Taxman 536 (Bom.); the decision of Hon'ble Calcutta High Court in the case of Sumana Bandyopadhyay vs. Dy. CIT (International Taxation) [2017] 88 taxmann.com 847/395 ITR 406. 27. Placing reliance on afore-mentioned rulings, the exemption of Rs.55,37,591/- claimed by the Assessee under Article 15(1) of the India-Australia DTAA read with Sectio…

RONALD BHUSHAN RAJ KAMMURI,MALKAJGIRI vs. ITO(INT TAXN)-1, HYDERABAD

In the result, appeal of the assessee is allowed

ITA 334/HYD/2023[2020-21]Status: DisposedITAT Hyderabad21 Mar 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Shri K. Narasimha Chary

For Appellant: Shri Kishor B. Phadke, ARFor Respondent: Shri L.V. Bhaskara Reddy, CIT-DR

Section 143(3)Section 9(1)(ii)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-IT No. 334/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2020-21) Ronald Bhushan Raj Vs. ITO (Int Taxn)-1, Kammuri, Hyderabad Pune [PAN No. AYEPK4609D] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध / Assessee by: Shri Kishor B. Phadke, AR रधजस्‍व द्वधरध / Revenue by: Shri L.V. Bhaskara Reddy, CIT-DR सुिवधई की तधरीख/Date of hearing: 19/03/2024 घोर्णध की तधरीख/Pronouncement on: 21/03/20…

SHRI ARINDAM DASGUPTA. ,KOLKATA vs. ACIT, IT-1(1), KOLKATA. , KOLKATA

In the result, appeal of the assessee is allowed

ITA 1127/KOL/2023[2014-15]Status: DisposedITAT Kolkata20 Feb 2024AY 2014-15

Bench: Shri Rajesh Kumar]

Section 143(3)Section 5(2)Section 5(2)(b)Section 6

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “एसएमसी, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member] I.T.A. No. 1127/Kol/2023 Assessment Year: 2014-15 Shri Arindam Dasgupta Vs. ACIT, IT-1(1), Kolkata (PAN: AFDPD 6536 L) Appellant / (अपीलाथ") Respondent / (""यथ") Date of Hearing / सुनवाई 21.12.2023 क" त"थ Date of Pronouncement/ 20.02.2024 आदेश उ%घोषणा क" त"थ For the Appellant/ Shri Nageswar Rao, Sr. Counsel Shri Parth, Advocate नधा+,रती क" ओर से For the Respondent/ Shri Vijay Kumar, Addl. CIT राज"व क" ओर से ORDER / आदेश Per…

ITO WARD 2 (1) INTL TAXN, CHENNAI vs. MANI RAJESH, CHENNAI

The appeal stand partly allowed for statistical purposes

ITA 174/CHNY/2023[2019-20]Status: DisposedITAT Chennai06 Nov 2023AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.174/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20) Income Tax Officer Shri Mani Rajesh बनाम Ward-2(1), International Taxation, No.35 (Old No.23), Chennai. Ranganathan Garden, / Vs. Anna Nagar, Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabpr-9043-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri B.V. Anil Kumar, (Jcit)-Ld.Sr. Dr !"थ"कीओरसे/Respondent By : Shri S.P. Chidambaram & Shri Rajesh (Advocates)-Ld. Ars सुनवाईकीतारीख/Date Of Hearing : 10-10-2023 घोषणाकीतारीख /Date Of Pronouncement : 06-11-2023 आदेश / O R D E R

For Appellant: Shri B.V. Anil Kumar, (JCIT)-Ld.Sr. DRFor Respondent: Shri S.P. Chidambaram &

Section 143(3)Section 15Section 5(2)Section 9(1)(ii)

…ch found the issue to be covered in assessee’s favor by various judicial precedents including the decision of Hon’ble Karnataka High Court in DIT V/s Prahlad Vijendra Rao (198 Taxman 551); decision of Hon’ble Bombay High Court in CIT V/s Avtar Singh Wadhawan (247 ITR 260); decision of Hon’ble Calcutta High Court in Sumanabandyopadhyay V/s DDIT (TS- 281-HC-2017) as well as CBDT Circular No.13/2017 dated 11/04/2017. 7. We find that facts are pari-materia the same before us and the ratio of this decision is squarely applicable to the present case. Therefore, we would hold that salary income as accrued to the assesse…

DURGA PRASAD SANA,SRIKAKULAM vs. ITO, (INTERNATIONAL TAXATION), VIZAG

In the result, appeal of the assessee is allowed

ITA 382/HYD/2022[2018-19]Status: DisposedITAT Hyderabad16 Aug 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं / Ita-It No. 382/Hyd/2022 (निर्धारण वर्ष / Assessment Year: 2018-19) Durga Prasad Sana, Income Tax Officer, Sompeta, Vs. Ward (Int.Tax), Srikakulam Vizag [Pan No. Bdrps6860D] अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee By: Shri Nageswar Rao, Ar राजस्‍वजस्‍व द्वारा /Revenue By: Shri Shakeer Ahamed, Dr ई की तारीखरीख/Date Of Hearing: सुनवाई 08/08/2023 की तारीखरीख/Pronouncement On: 16/08/2023 घोषणा

For Appellant: Shri Nageswar Rao, ARFor Respondent: Shri Shakeer Ahamed, DR

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-IT No. 382/Hyd/2022 (निर्धारण वर्ष / Assessment Year: 2018-19) Durga Prasad Sana, Income Tax Officer, Sompeta, Vs. Ward (Int.tax), Srikakulam Vizag [PAN No. BDRPS6860D] अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee by: Shri Nageswar Rao, AR राजस्‍वजस्‍व द्वारा /Revenue by: Shri Shakeer Ahamed, DR ई की तारीखरीख/Date of hearing: सुनवाई 08/08/2023 की तारीखरीख/Pronouncement o…

KALYANA MURUGAN ARUMUGAM,VELLORE vs. ITO INTERNATIONAL TAXATION 1(2), CHENNAI

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 2731/CHNY/2018[2015-16]Status: DisposedITAT Chennai11 Aug 2023AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./It(Tp)A No. 51/Chny/2018 (िनधा<रणवष< / Assessment Year: 2015-16) Shri Ramesh Kumar Ae, Ito बनाम/ 601, Vedanshi Apartments International Taxation-2(1) 18, 100 Ft.Road, Velachery, Chennai. Vs. Chennai-600 042. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aerpr-0904-D (अपीलाथ"/Appellant) : ( !थ" / Respondent) & 2. आयकरअपीलसं./Ita No. 2731/Chny/2018 (िनधा<रणवष< / Assessment Year: 2015-16) Shri Kalyana Murugan Arumugam Ito बनाम/ No.1/44, Pillaiyar Koil Street, International Taxation-1(2) Vs. Ariyur, Vellore-632 055. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Arrpk-9359-G (अपीलाथ"/Appellant) : ( !थ" / Respondent) & 3. आयकरअपीलसं./It(Tp)A No. 53/Chny/2018 (िनधा<रणवष< / Assessment Year: 2015-16) Shri Sundarrajan Venkatesan Ito Gri House, 2Nd Floor,New No.12, बनाम/ International Taxation-2(2) Old No.112,Dr.Ranga Road, Mylapore, Chennai. Vs. Chennai-600 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Ajrps-6986-K (अपीलाथ"/Appellant) : ( !थ" / Respondent) & 4. आयकरअपीलसं./It(Tp)A No. 52/Chny/2018 (िनधा<रणवष< / Assessment Year: 2015-16) Sriram Prabhu Krishnamoorthy Ito बनाम/ 5, 3Rd Cross Street, Jayanagar, International Taxation-2(1) Vs. Tambaram Sanatorium, Chennai-600 047. Chennai.

For Appellant: Shri S.P.Chidambaram(Advocate) – Ld.ARFor Respondent: Shri Suresh Guduri(JCIT) – Ld.Sr. DR

Section 143(3)Section 5(2)Section 9Section 9(1)(ii)

…ch found the issue to be covered in assessee’s favor by various judicial precedents including the decision of Hon’ble Karnataka High Court in DIT V/s Prahlad Vijendra Rao (198 Taxman 551); decision of Hon’ble Bombay High Court in CIT V/s Avtar Singh Wadhawan (247 ITR 260); decision of Hon’ble Calcutta High Court in Sumanabandyopadhyay V/s DDIT (TS- 281-HC-2017) as well as CBDT Circular No.13/2017 dated 11/04/2017. 7. We find that facts are pari-materia the same before us and the ratio of this decision is squarely applicable to the present case. Therefore, we would hold that salary income as accrued to the assesse…

GAUTAM ARORA,CHENNAI vs. DCIT(INTERNATIONAL TAXATION)-1(1), KOLKATA

In the result, appeal of the assessee is allowed for statistical purposes as per terms indicated hereinabove

ITA 354/KOL/2021[2012-13]Status: DisposedITAT Kolkata10 Jul 2023AY 2012-13

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 354/Kol/2021 Assessment Year: 2012-13 Gautam Arora Dcit, (International Taxation)- Flat No. 052, Block 40 Vs 1(1), Kolkata Dlf Garden City Near Psbb Millenium School Omr, Thalambur Chennai - 603103 [Pan : Aerpa7725B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ketan K. Ved, C.A. Revenue By : Shri G. Hukugha Sema, Cit D/R सुनवाई क" तारीख/Date Of Hearing : 12/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 10/07/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 22, Kolkata (Hereinafter The “Ld. Cit(A)”) Dt. 17/03/2021, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2012-13. 2. The Registry Has Pointed Out That There Is A Delay Of 128 (One Hundred Twenty Eight) Days In Filing The Present Appeal Before The Tribunal. Petition For Condonation Of Delay Is Placed On Record By Assessee Explaining The Reasons For Delay, Owing To Pandemic Of Covid-19 During That Time. It Is Noted That The Period Of Delay Falls During The Time Of Pandemic Of Covid-19 Which Has Been Excluded By 2

For Appellant: Shri Ketan K. Ved, C.AFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 250Section 5(2)

…In this connection, reliance is placed on the following decisions:- DIT (Intnl. Taxation) v Prahlad Vijendra Rao (2011) 198 Taxman 551 (Kar.)/(2011) 24 CTR Kar.) 107; Ranjit Kumar Bose v ITO (1986) 18 ITD 230 (Calcutta ITAT); CIT v Avtar Singh Wadhwan (2001) 247 ITR 260 (Bom.); Sreenivas Kumar Sistla (AAR No.514 of 2000).” 10. From perusal of the above decisions and examining the facts of the instant case in light thereof, we find that the same is squarely applicable in favour of the assessee and further, to test the same in light of relevant provisions of the Act we observe that in the instant case where the as…