9911796707
TMI Blog2004 (1) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... rred in directing the AO to exclude the salary for the period, the assessee stayed outside India, viz., 365 days." ITA No. 4235/Del/97 "On the facts and in the circumstances of the case, the learned CIT(A) has erred in directing the AO to exclude the salary for the period, the assessee stayed outside India viz. 60 days." 3. The facts available on the record as far as these two appeals are concerned are that the AO during the course of assessment proceedings while framing and finalising the assessment had assessed the income of the appellants for the entire period of their assignment in India including the period the appellants were not in India on the ground that the appellants are having their headquarters in India and, therefore, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... derived from a business controlled in or a profession set up in India. The reference before the CIT(A) was also made to the provisions of s. 9(1)(ii) which deal with the income under the head 'salaries' and as per which income from salaries as accrued is deemed to accrue or arise in India if it is earned in India. Placing reliance on the Explanation to s. 9(1)(ii) it was contended by the assessee that income from salary payable for services rendered in India is to be regarded as income earned in India. 7. The contention raised by the assessees before the CIT(A) found favour with him and he held that unless services are rendered in India, the income from salary cannot be said to be deemed to accrue or arise in India and, therefore, such in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be required to spend about 20 per cent of the total time outside India on our international matters excluding India." 10. After having drawn our attention to the said appointment letter, the learned authorised representative referred to s. 9(1)(ii) and s. 5(1)(c) and submitted that since these are the cases of a person resident in India, the salaries earned by them for the work done abroad would not fall within the ambit of Indian IT authorities. After having submitted so, the learned authorised representative also contended that the issue involved in the present appeal is no longer res integra and stands settled by this Tribunal in assessee's own case wherein this Tribunal relying upon an earlier order of this Tribunal, Delhi High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of applying this section. We would, therefore, answer the question referred to us in the affirmative in favour of the assessee and against the Department leaving the parties to bear their own costs." 12. We have heard the parties and taken ourselves through the record and find that the judgment of the Uttaranchal High Court was passed under different facts and circumstances of the case and in that case, the issue was squarely different and pertained to the salaries paid for off period while in this case, the issue is absolutely different and pertains to the salary paid to an employee while working in the other countries and for the work done in other countries. These salaries paid cannot be equated to the salaries paid to the employee wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
