NAVEEN VIRENDRAKUMAR GUPTA,THANE vs. ITO (IT) 2(3)(1), MUMBAI
In the result, this appeal by the assessee stands allowed for statistical purposes
ITA 2476/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Apr 2022AY 2012-13
Section 15Section 6Section 9
value is a part of the arrear salary for the services rendered in India paid in the previous year. Therefore, provisions of Section 9(1)(I1) applies in the case of assessee.
Further, the contention of the assessee that since the assessee was working with the company PT Megesari