Nanthakumar Murugesan v. ITO (International Taxation

165 Taxmann.com 304Reported decision2024#22975 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143 Section 143(3)Section 144C Section 144C(13)Section 15 Section 15(1)Section 15(1)(a)Section 15(2)(b)

Issues it is cited on

non-resident salary india

Judgments citing Nanthakumar Murugesan v. ITO (International Taxation

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

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर 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 G…

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

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील 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"/Respond…

Income Tax Officer(International Taxation), Ward-1(2), Chennai, Greams Road vs. Jeeth Anand, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 1422/CHNY/2024[2020-21]Status: DisposedITAT Chennai30 Oct 2024AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1422/Chny/2024 िनधा8रण वष8 /Assessment Year: 2020-21 The Income Tax Officer Jeeth Anand, (International Taxation), Vs. No.5/11, Home Finders Estate, Ward-1(2), Chennai. Thiruvalluvar, Salai Ramapuram, Chennai. [Pan: Adqpj 9238A]

For Appellant: Shri J. Pranay Gandhi, CA &For Respondent: Shri P. Krishna Kumar, JCIT

Section 143

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1422/Chny/2024 िनधा8रण वष8 /Assessment Year: 2020-21 The Income Tax Officer Jeeth Anand, (International Taxation), Vs. No.5/11, Home Finders Estate, Ward-1(2), Chennai. Thiruvalluvar, Salai Ramapuram, Chennai. [PAN: ADQPJ 9238A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Assessee by : Shri J. Pranay Gandhi, CA & Shri Lekh Mehta, CA (Virtual) EFथ" की ओ…