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TMI Blog2010 (11) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... is is Revenue's appeal questioning the correctness and legality of the order passed by the Tribunal in ITA No. 1137/Bang/2008, dt. 26th June, 2009. 2. Assessee is an individual and for the asst. yr. 2005-06 return of income was filed under the status of "non-resident" declaring total income of Rs. 85,230. The same was processed under s. 143(1) which resulted in refund order being issued. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /R-19/CIT(A)-IV/2007-08. The appellate authority considered the contentions raised by the assessee and on facts found that appellant has earned salary to the extent of $ 22,284 (in Indian currency Rs. 10,00,131) and while residing outside India or when he stayed outside India for a period of 225 days and came to a conclusion that income or salary earned by the assessee was outside India and held i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal income as defined under s. 15 of the Act on accrual basis and accordingly rejected the contentions of the Revenue by its order dt. 26th June, 2009. 5. It is this order which is assailed in the present appeal by the Revenue contending that substantial questions of law raised in the appeal memorandum would arise for consideration. 6. Having heard the learned advocates appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CIT vs. Avtar Singh Wadhwan (2001) 165 CTR (Bom) 414 : (2001) 247 ITR 260 (Bom) wherein it has been held that salary received by the non-resident marine engineer for services rendered by him on a foreign going Indian ship which mainly remained away from the Indian coast during the relevant accounting year accrued outside India and was not taxable in India. While answering the question of law the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Explanation to s. 9(i)(ii) has been taken note of while answering the substantial question of law in favour of the assessee and to negative the contentions of the Revenue. Applying the said principles to the facts of the present case and number of days worked by the assessee outside India as extracted in assessment order when taken into consideration it would emerge that assessee was working ..... X X X X Extracts X X X X X X X X Extracts X X X X
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