← All Phrases

“Section 5(2)(a)”

Section References (mined)Section 5Section 5(2)(a)45 judgments

The decision most relied on for Section 5(2)(a) is 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises (298 ITR 141), cited in 706 judgments on BharatTax.

Leading authorities on Section 5(2)(a)

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises
298 ITR 141 · 2008 · High Court
706
citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

Commissioner of Income Tax v. Nova Promoters and Finlease (P) Ltd.
342 ITR 169 · 2012 · High Court
658
citing judgments

To make an addition under Section 68 for unexplained cash credits, the Assessing Officer must conduct proper inquiry into the identity, genuineness, and creditworthiness of the creditor, especially concerning share application money. The assessee's initial discharge of burden by providing necessary details shifts the onus back to the AO for further investigation, including the source of source.

Co-operative Bank Ltd. v. CIT
384 ITR 490 · 2016 · High Court
631
citing judgments

Co-operative banks are not fundamentally different from co-operative societies, entitling them to claim deductions under Section 80P of the Income Tax Act, 1961, including for interest income treated as business income.

CIT v. Ghanshyam (HUF)
315 ITR 1 · 2009 · Supreme Court
363
citing judgments

Interest received under Section 28 of the Land Acquisition Act, 1894, is considered part of the enhanced compensation on compulsory acquisition of land. It is taxable as 'capital gains' and not separately as 'interest income' under the head Income from Other Sources.

Shyam Sunder v. Ram Kumar, (2001) 8 SCC 24 (para 44); Brij Mohan Das Laxman Das v. CIT
5 SCC 482 · 1997 · Supreme Court
261
citing judgments

For income to be assessable under the head 'Income from House Property' as per Section 22 of the Income Tax Act, 1961, beneficial ownership or the right to enjoy the property is sufficient; legal ownership is not a mandatory prerequisite.

CIT v. Siemens Aktiongesellschaft
310 ITR 320 · 2009 · High Court
259
citing judgments

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

Rama Bai v. CIT
181 ITR 400 · 1990 · Supreme Court
258
citing judgments

Interest income is taxable on either an accrual or cash basis, determined by accounting principles. This method was applicable prior to legislative changes that simplified the taxation of interest income.

CIT v. Govindbhai Mamaiya
91 Taxmann.com 20 · 2018 · Supreme Court
205
citing judgments

Interest on enhanced compensation received under Section 28 of the Land Acquisition Act, 1894, is considered part of the compensation, not merely interest income, and is exigible to tax on a receipt basis.

Judgments citing Section 5(2)(a)

Kaushal Ganpatbhai Patel, Ahmedabad vs. The ITO, Ward-1(Intl. Taxation), Ahmedabad

Appeal of the assessee is allowed

ITA 434/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2019-20

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Shri Dhinal Shah, ARFor Respondent: 04.02.2026
Section 147Section 5Section 5(2)(a)Section 6

account to the tune of Rs. 44,24,000/-. The same was treated as taxable in India as per the provisions of Section 5(2)(a) of the Act, as per which the all incomes of assesses being non-residents, received or deemed to be received in India is liable ... salary in the NRE Account of the assessee tantamounted to receipt of salary in India and hence in accordance with the provisions of Section 5(2)(a) of the Act the same was liable to tax in India. 5. During the course of hearing before us, Ld. Counsel

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

salary amount of Rs.1,31,04,562/- was received in India from the Indian employer, the same is taxable in India as per section 5(2)(a) of the Act. The AO also seen that the Indian company had issued form 16 on the said amount ... salary for the year has been received from the Indian company and has been rightly taxed by the AO under the provisions of section 5(2)(a). As the TRC produced is with respect to Korea, it is not possible to claim the benefits of Article-16 of the India

Siemens Aktiengesellschaft, Mumbai vs. Asstt. CIT (International Taxation)-Circle-4(2)(1), Mumbai

In the result, grounds No

ITA 2259/MUM/2022[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 253(1)(d)Section 92C(3)

Madras High Court in the case of Standard Triumph Motors Ltd. (119 ITR 573) which has held that in case of non-resident, Section 5(2)(a) of the Income tax Act i.e., will have no application andtaxabilitywillbedeterminedonlyunderSection5(2)(b) of the Income Tax Act, i.e., by accrual. Subsequently

Siemens Aktiengesellschaft, Mumbai vs. Asstt. CIT (International Taxation)-Circle-4(2)(1), Mumbai

In the result, grounds No

ITA 1615/MUM/2022[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 253(1)(d)Section 92C(3)

Madras High Court in the case of Standard Triumph Motors Ltd. (119 ITR 573) which has held that in case of non-resident, Section 5(2)(a) of the Income tax Act i.e., will have no application andtaxabilitywillbedeterminedonlyunderSection5(2)(b) of the Income Tax Act, i.e., by accrual. Subsequently

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

Para 14(d) of impugned order] (iii) Salary received in India from BMW India is taxable in India under Section 5(2)(a) of the Act (Para 14(e) of impugned order] (iv) As the Appellant is Resident in China and Non-Resident in India, he is not eligible ... case and in law erred in ignoring that salary received in India by the Appellant is not taxable in India under Section 5(2) read with Section 9(1)(ii) and Section 15(1)(a) of the Act as the services have been rendered to BMW China in China

Hemant Gordhanbhai Patel, Nadiad vs. The ACIT, Intl. Taxn., Vadodara

In the result, Ground No. 1 of the assessee’s appeal is allowed

ITA 1684/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad26 May 2025AY 2014-15

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Divyakant Parikh, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 147Section 250Section 69

seafarer transferring such money to NREaccount maintained by him in India. The latter remittance would be outside the purview of provisions of section 5(2)(a), as what is remitted is not 'salary income' but a mere transfer of assessee's fund from one bank account to another which does ... ITAT held that in case of remittances by way of banking channel onus on assessee under Section 69 stands discharged, and, therefore, section 5(2)(b) does not apply. 15. In view of the instant facts and the judicial precedents cited, above we are of the considered view that

Ghanshyam Ramchandra Kriplani, Ahmedabad vs. The Income Tax Officer, Intl. Taxn. Ward-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 566/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad27 Feb 2025AY 2015-16

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2015-16 Ghanshyam Ramchandra The Ito, International Kriplani, 5, Netaji Society Vs Taxn., Ward-1 Nr. Jai Hind High School Ahmedabad. Maninagar Ahmedabad 380 008. Pan : Aycpk 3430 A (Applicant) (Responent) : Assessee By Shri S.N. Divetia, Ar & Shri Samir Vora, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 08/01/2025 घोषणा क" तारीख /Date Of Pronouncement: 27/02/2025 आदेश/O R D E R आदेश आदेश आदेश

Section 144C(13)Section 144C(5)Section 147Section 148Section 148ASection 271Section 69

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद

Siemens Mobility Gmbh, Germany vs. Assistant Commissioner of Income Tax(International Tax), 4(2)(1), Mumbai

The appeal of the assessee is partly allowed

ITA 4713/MUM/2023[AY 2021-22]Status: DisposedITAT Mumbai27 Feb 2025

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nitesh Josh a/w Bhavin
Section 143(3)Section 234ASection 270A

Madras High Court in the case of Standard Triumph Motors Ltd.(119 ITR 573) which has held that in case of non- resident, Section 5(2)(a) of the Income tax Act i.e., will have no application and taxability will be determined only under Section5(2)(b) of the Income

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)

concluding that the salary received by Appellant from her international assignment shall be deemed to accrue or arise in India under section 5(2) of the Act. 2.2. Without prejudice to the above grounds of appeal, the CIT erred in upholding AOs stand in making an addition ... stating that the assessee continued receive salary in India and accordingly the same is taxable as per the provisions of section 5(2) of the Act. The CIT(A) however directed the AO to give corresponding credit towards TDS as per Form 16. The relevant findings

Pritpal Singh Basan, Jharkhand vs. Commissioner of Income Tax ( Appeal), Kolkata

In the result, both the appeals filed by the assessee are allowed

ITA 957/KOL/2024[2012-13]Status: DisposedITAT Kolkata26 Dec 2024AY 2012-13

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 144Section 250Section 6(6)

seafarer into the NRE bank account maintained in India by the seafarer. 2. The matter has been examined in the Board. Section 5(2)(a) of the Income-tax Act provides that only such income of a non-resident shall be subjected to tax in India that is either received ... view of the CBDT Circular, the assessee is entitled to the claim of relief from the applicability of the provisions of section 5(2)(a) of the Act, which is also allowable to the income accrued outside India in view of the decision of the jurisdictional High Court

Pritpal Singh Basan, Jamshedpur vs. Commissioner of Income Tax - Appeals, Kolkata

In the result, both the appeals filed by the assessee are allowed

ITA 1003/KOL/2024[2014-15]Status: DisposedITAT Kolkata26 Dec 2024AY 2014-15

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 144Section 250Section 6(6)

seafarer into the NRE bank account maintained in India by the seafarer. 2. The matter has been examined in the Board. Section 5(2)(a) of the Income-tax Act provides that only such income of a non-resident shall be subjected to tax in India that is either received ... view of the CBDT Circular, the assessee is entitled to the claim of relief from the applicability of the provisions of section 5(2)(a) of the Act, which is also allowable to the income accrued outside India in view of the decision of the jurisdictional High Court

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

5. The Ld. AO has erred in law and on facts in ignoring the provisions of section 15 read with section 5(2) and section 9(1)(ii) of the Act, which clearly provides taxability of salary on the basis of accrual and not on the basis of receipt ... erred in law and on facts in determining the taxability of salary income of the Appellant relying only on the provisions of section 5(2)(a) of the Act, though the said section has to be read with other relevant provisions of the Act which is section

Siemens Aktiengesellschaft, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 2153/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 Jun 2024AY 2009-10

Bench: SHRI B R BASKARAN (Accountant Member), SHRI AMIT SHUKLA (Judicial Member)

Section 144CSection 144C(5)Section 153Section 9(1)(vi)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI B R BASKARAN, ACCOUNTANT MEMBER & SHRI AMIT SHUKLA, JUDICIAL

Dy. Commissioner of Income Tax International Taxation-4(2)(2), Mumbai vs. Star Cruise Management Limited, Mumbai

In the result, the appeal by the Revenue for the assessment year 2018-

ITA 3886/MUM/2023[2020-21]Status: DisposedITAT Mumbai30 May 2024AY 2020-21

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Jishaan JainFor Respondent: Shri Anil Sant
Section 250Section 5(2)(a)Section 9(1)(i)

subject to remittance of the income of the assessee from India and the case of the assessee is, therefore, squarely covered by section 5(2)(a) of the IT Act, 1961?” 3. “Whether on the facts and circumstance of the case and in law, the Ld CIT(A) erred

Dy. Commissioner of Income Tax International Taxation-4(2)(2), Mumbai vs. Star Cruise Management Limited, Mumbai

In the result, the appeal by the Revenue for the assessment year 2018-

ITA 3873/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 May 2024AY 2018-19

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Jishaan JainFor Respondent: Shri Anil Sant
Section 250Section 5(2)(a)Section 9(1)(i)

subject to remittance of the income of the assessee from India and the case of the assessee is, therefore, squarely covered by section 5(2)(a) of the IT Act, 1961?” 3. “Whether on the facts and circumstance of the case and in law, the Ld CIT(A) erred

Dy. Commissioner of Income Tax International Taxation-4(2)(2), Mumbai vs. Star Cruise Management Limited, Mumbai

In the result, the appeal by the Revenue for the assessment year 2018-

ITA 3871/MUM/2023[2019-20]Status: DisposedITAT Mumbai30 May 2024AY 2019-20

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Jishaan JainFor Respondent: Shri Anil Sant
Section 250Section 5(2)(a)Section 9(1)(i)

subject to remittance of the income of the assessee from India and the case of the assessee is, therefore, squarely covered by section 5(2)(a) of the IT Act, 1961?” 3. “Whether on the facts and circumstance of the case and in law, the Ld CIT(A) erred

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

circumstances of the case and in law erred in holding that the Salary income received in India is taxable in India under Section 5(2)(a) read with Section 9(1)(ii) of the Act and Explanation thereto. 5. The learned Assessing Officer has in the facts and circumstances

Hcl Technologies Italy S.P.A, Italy vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 596/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

India In the instant case, there is no dispute that the amounts were received outside India by the assessee. Hence the provisions of section 5(2)(a) of the Act are not applicable. Since there is no dispute that the services were rendered outside India to the customers outside India ... part of the income accrues or arises or deemed to accrue or arise in India and accordingly the provisions of section 5(2)(b) of the Act are not applicable in the instant case. b) Section 9(1) of the Act specifies the incomes which would be deemed

Hcl Technologies Belgium Bvba, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 595/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

India In the instant case, there is no dispute that the amounts were received outside India by the assessee. Hence the provisions of section 5(2)(a) of the Act are not applicable. Since there is no dispute that the services were rendered outside India to the customers outside India ... part of the income accrues or arises or deemed to accrue or arise in India and accordingly the provisions of section 5(2)(b) of the Act are not applicable in the instant case. b) Section 9(1) of the Act specifies the incomes which would be deemed

Hcl Mexico S. De R L, Mexico vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 594/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

India In the instant case, there is no dispute that the amounts were received outside India by the assessee. Hence the provisions of section 5(2)(a) of the Act are not applicable. Since there is no dispute that the services were rendered outside India to the customers outside India ... part of the income accrues or arises or deemed to accrue or arise in India and accordingly the provisions of section 5(2)(b) of the Act are not applicable in the instant case. b) Section 9(1) of the Act specifies the incomes which would be deemed