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TMI Blog2015 (10) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of sportsman. During the year and in the earlier years he participated in the golf tournament in various countries and remained outside India for considerable period in these years. In his return of Income for the year filed in the status of "Resident", the assessee declared total income of Rs. 21,35,596/- comprising of professional income, income from capital gains and income from other source s. During the course of assessment proceedings the AO noted that the assessee did not declare his income in his income tax return and observed that since the assessee was "resident", the income cannot be claimed to be exempt. He asked the assessee to file the proof of being "non-resident" during the financial year 2008-09. The assessee referring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred in following the decision of Hon'ble Kerala High Court in the case of CIT v. Abdul Razak 337 ITR 267 (Kerala) treating the present assessee a sportsman going abroad for the purpose of employment. 5. The Ld. AR on the other hand tried to justify the first appellate order on the issue. He reiterated submissions made before the authorities below and the decisions cited before the Ld. CIT(A). 6. Having gone through the orders of the authorities below we find that the Ld. CIT(A) has treated the assessee being a professional golfer as a "self-employed' professional who carries his talent as a sportsperson by participating in golf-tournaments conducted in various countries abroad. He therefore held that the assessee will be entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outside India, the period of 60 days shall be substituted by 182 days to be treated as "Resident" in India. The term "employment" is not defined in the Act. In this regard the Ld. CIT(A) has taken strength from several decisions including the decision of Hon'ble Kerala High Court in the case of CIT v. Abdul Razak (supra) holding as under :- "Going abroad for the purpose of employment only means that the visit and stay abroad should not be for other purposes such as tourist, or medical treatment or studies or the like. Going abroad for the purpose of employment means going abroad to take up employment or any allocation which takes in self-employment like business or profession-Assessee was therefore non-residen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; (b) ........... (c) having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty five days or more is in India for a period or periods amounting in all to sixty days or more in that year. [Explanation-In the case of an individual.- (a) being a citizen of India, who leaves India in any previous year as a member of the crew of an Indian ship as defined in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958) or for the purposes of employment outside India, the provisions of sub-clause (c) shall apply in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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