“Section 10(6)(viii)”

Section References (mined)Section 10Section 10(6)(viii)2 judgments

INCOME TAX OFFICER-1, RAIGARH vs. M/S SUMIT GLOBAL PVT. LTD, RAIGARH

In the result appeal of the revenue is partly allowed

ITA 97/RPR/2018[2013-14]Status: DisposedITAT Raipur09 Aug 2023AY 2013-14

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

while filing its return of income - Held, yes CO No.10/RPR/18 - Whether, therefore, such foreign income received by assessee was to be excluded under section 10(6)(viii) - Held, yes [Paras 3 and 7] [In favour of assessee] B. The second contention of the Ld. AR pertaining to registration

SHRI SURESH GEORGE,ALAPPUZHA vs. THE ADIT INTERNATIONAL TAXATION, THIRUVANANTHAPURAM-3, THIRUVANATHAPURAM

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

ITA 794/COCH/2022[2011-2012]Status: DisposedITAT Cochin16 Jun 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Aby T.Varkeysuresh George Asstt. Director Of Income Tax Kurichyiel House International Taxation Payippad, Harippad Vs. Thiruvananthapuram Alappuzha 690 556 [Pan:Affpg5853B]

For Appellant: Shri Suresh Kumar Verma, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 142(1)Section 143(2)Section 143(3)Section 192Section 194JSection 9(1)Section 9(1)(vii)

receipt in India, referring to Board Circular 13/2017 dated 11.4.2017 (PB pg. 56). Also, the salary of all seafarers is exempt under section 10(6)(viii) of the Act. Both the said provisions, as well as the Board Circular, carefully perused, are reproduced for ready reference: - 6 Suresh George ... been credited in the NRE account maintained with an Indian bank by the seafarer. (Subhash Jangala) Under Secretary (FT&TR-V) 4.2 Section 10(6)(viii) is applicable only to non-citizens. Where he is indeed so, and the receipt is by way of salary qua employment on a foreign