ITO v. Sunil Chitranjan Muncif

58 SOT 356Income Tax Appellate Tribunal#18165 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 15 Section 6(1)Section 9(1)(ii)Section 90 Section 139(5)Section 142(1)

Issues it is cited on

tax residency certificate section 5(2)trc section 90 liable to tax non-resident double taxation salary section 15 person company section 143(3)

Judgments citing ITO v. Sunil Chitranjan Muncif

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

…for purpose of exercising his employment.” 19. The ld.AR also relied on the following judicial precedents issued by other Tribunals covering the issue in favour of the assessee: Hon’ble Ahmedabad Tribunal has held in the case of Sunil Chitranjan Muncif (2013 58 SOT 356) “After hearing both the parties and perusing the record, we find that there is no dispute about the fact that assessee is a NRI and the salary income received by him in India for employment exercised in U.K. has been offered by him for taxation in U.K in pursuance of Article 16 of DTAA with U.K. On these facts Ld. CIT(A) by following the advance…

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

…y of assessee though derived from BA PLC, India on behalf of BA PLC, Ireland could not be said to be deemed to accrue or arise in India and was duly exempt from tax in India” c) The Ahmedabad Tribunal’s judgement in the case of Sunil Chit Ranjan Muncif (2013 58 SOT 356) is squarely applicable in the present case. The assessee was employed by M/s Gemini India, and he was sent to deputation to Australia by Indian employer. It was held as under: 12 Yogesh Kotiyal “After hearing both the parties and perusing the record, we find that there is no dispute about the fact that assessee is a NR1 and the salary income rec…

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

…erefore, the assessee 's claim of exemption in regard to his salary income as per the provisions of Article 15(1) of the India-Austria DTAA in the return of income filed by him is appropriate. 15. Further in the case of ITO Vs. Sunil Chitranjan Muncif ( 2013 58 SOT 356 - ITAT, Ahmedabad), on which reliance placed by the assessee, it was held that there was no dispute about the fact that the assessee is a NRI and the salary income received by him in India for employment exercised in UK has been offered by him for taxation in UK in pursuance of Article 16 of DTAA with UK. Hence, the salary received by the assessee…

RANJITH KUMAR VUPPU,HYDERABAD vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION-II, HYDERABAD

In the result, appeal of the assessee is allowed

ITA 86/HYD/2021[2014-15]Status: DisposedITAT Hyderabad22 Apr 2021AY 2014-15

Bench: Smt. P. Madhavi Devi

For Appellant: Smt. Sherry GoyalFor Respondent: Smt. Kanika Agarwal,DR

Section 143(2)Section 5(2)Section 6(1)Section 90Section 90(4)

…ITA No 86 of 2021 Ranjit Kumar Vuppu Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad SMC Bench, Hyderabad (Through Video Conferencing) Before Smt. P. Madhavi Devi, Judicial Member ITA No 86./Hyd/2021 Assessment Year: 2014-15 Sri Ranjit Kumar Vuppu Vs. Income Tax Officer (International Taxation)-II Hyderabad Hyderabad PAN:AHZPV7869G (Appellant) (Respondent) Assessee by: Smt. Sherry Goyal Revenue by: Smt. Kanika Agarwal,DR Date of hearing: 08/04/2021 Date of pronouncement: 22/04/2021 ORDER This is assessee’s appeal for the A.Y 2014-15 against the order of the CIT (A)-10, Hyderabad, dated 14.07.202…

VAMSEE KRISHNA KUNDURTHI,HYDERABAD vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION -1, HYDERABAD

In the result, appeal of the assessee is allowed

ITA 55/HYD/2021[2014-15]Status: DisposedITAT Hyderabad22 Apr 2021AY 2014-15

Bench: Smt. P. Madhavi Deviassessment Year: 2014-15

For Appellant: Smt. Shery GoyalFor Respondent: Smt. Kanika Agarwal, DR

Section 10Section 143(2)Section 5(2)Section 6(1)Section 90Section 90(4)

…ITA No 55 of 2021 Vamsee Krishna Kundurthi Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad SMC Bench, Hyderabad (Through Video Conferencing) Before Smt. P. Madhavi Devi, Judicial Member Assessment Year: 2014-15 Sri Vamsee Krishna Vs. Income Tax Officer (International Taxation)-1, Kundurthi, Hyderabad Hyderabad PAN:APLPK3693P (Appellant) (Respondent) Assessee by: Smt. Shery Goyal Revenue by: Smt. Kanika Agarwal, DR Date of hearing: 08/04/2021 Date of pronouncement: 22/04/2021 ORDER This is assessee’s appeal for the A.Y 2014-15 against the order of the CIT (A)-10, Hyderabad, dated 3.11.2020. 2. Bri…