DIT (International Taxation) vs. Prahlad Vijendra Rao (2011) 239 CTR 107 (Kar.); Utanka Roy v. DIT

147 ITD 409Income Tax Appellate Tribunal2014#22604 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 15Section 16(1)Section 234BSection 5(2)Section 9(1)(ii)Section 90

Judgments citing DIT (International Taxation) vs. Prahlad Vijendra Rao (2011) 239 CTR 107 (Kar.); Utanka Roy v. DIT

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

…s affirmed by the Calcutta High Court in Utanka Roy v. DIT [390 ITR 109 (Calcutta)]. 21. Section 9(1) (ii) also guides that the situs of accrual of salary income is the situs of service rendered. The Tribunal, Agra Bench in Arvind Singh Chauhan vs. ITO (2014) 147 ITD 409 opined this view thereby affirming the ruling given in Avtar Singh Wadhwan case (2001) 247 ITR 260 (Bom) and further held that mere signing of the contract in India does not mean that the salary accrued in India. Therefore, for the purpose of better understanding, the need for classification between ‘income being received’ and ‘amount being recei…

Srinivas Mahesh Laxman, Hyderabad vs. Income Tax Officer, (International Taxation)-1, Hyderabad

Appeal is dismissed

ITA 1991/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 May 2021AY 2014-15

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Shery Goyal for Sri Ankur Agrawal, ARFor Respondent: Shri Rohit Muzumdar, D.R
Section 143(3)Section 5(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES : BENCH “B” HYDERABAD (Through Video Conference) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 1991/Hyd./2018 Assessment Year : 2014-15 Sri Srinivas Mahesh Laxman vs. ITO , International Taxation 1 Hyderabad Hyderabad [PAN: ABWPL3772H] (Appellant) (Respondent) For Assessee: Shery Goyal for Sri Ankur Agrawal, AR For Revenue: Shri Rohit Muzumdar, D.R. Date of Hearing : 18/03/2021 Date of Pronouncement : 28/05/2021 O R D E R PER S.S. GODARA, J.M. This assessee’s appeal for AY 2014-15 arises from CIT(A)-10 Hyder…

Ramesh Kumar, Chennai vs. ITO International Taxation, Tuticorin

In the result, the appeal of assessee is dismissed

ITA 1979/CHNY/2017[2014-15]Status: DisposedITAT Chennai16 Nov 2017AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JCIT, D.RFor Respondent: 06.11.2017
Section 143(2)Section 6(1)Section 90

…s salary for an employment outside India to be considered as income received out of India and not to be taxable in India. Further, the assessee relied on the judgment of CIT Vs.Avtar Singh Wadhwan in (2001) 247 ITR 260(Bom.) & Arvind Singh Chauhan in (2014) 147 ITD 409. Accordingly, he submitted that salry was accrued outside India and by arrangement, was remitted to India and received in India that constitute receipt of salary is outside India. 5.1 On the other hand, the contention of ld.D.R is that salary for services rendered outside India would be taxable in India, if it was received in India as per Sec.…