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TMI Blog2012 (5) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... Act? b) Whether proviso to Section 5(1) would apply to the amount of Rs.37,44,026/- received by the assessee so as to exclude the same from the total income of the assessee?" 2. We have heard the counsel for the appellant. There is no appearance on behalf of the respondent-assessee. 3. The Assessing Officer noticed that in Form No.24 relating to tax deduction at source issued/filed by M/s. Enron Expat Services Inc. Rs.81,14,499/- were shown as allowances paid claimed to be exempt. The Assessing Officer observed that the respondent-assessee had received salary from An Internet Architech (I) Pvt. Ltd. in his capacity as a managing director. Some amount was also received from 100% subsidiary of Enron Expat Services Inc. though this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment in November, 1999. This amount had accrued outside India for employment rendered outside India and was received outside India and taxed in USA. It was stated that this amount was not taxable in India under provisions of Section 5(1)(c) read with Section 9(1)(ii) of the Act. It was further stated that the status of the assessee in the assessment year in question was "not ordinary resident", there was no nexus between the severance/vacation/retirement and the payment made by the erstwhile employer; and the services which had been rendered in India after November, 1999. Before the CIT(Appeals), the assessee had filed a letter dated 27.02.2003 issued by former foreign employer in support of his contention. Copy of the said letter has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia in such year by or on behalf of such person; or accrues or arises or is deemed to accrue or arise to him in India during such year; or accrues or arises to him outside India during such year. Proviso to sub-section (1) provides that in case of a person Not Ordinarily Resident in India within the meaning of sub-section (6) of section 6, the income which accrues or arises to him outside India shall not be so included unless it is derived from a business controlled in or a profession set up in India. There is no dispute that the impugned amount was received by the assessee from his foreign employer as retirement benefit for the services rendered outside India. There is also no dispute that the foreign employer i.e. M/s. Enron, USA, did not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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