9911796707
TMI Blog2010 (11) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) of the Income Tax Act whatever income is received or is deemed to be received in India is taxable under the Income Tax Act, 1961 in the hand of the non-resident. 3. The assessee in this case is an individual and was during the relevant assessment year, employed with M/s Teekay Shipping Limited, Nassau, Bahamas (Company) which is in the business of providing technical and operational management of vessels owned or chartered by related companies. The assessee had rendered services to the company on board ships outside India. The assessee filed return of income for the assessment year 2005-06 on 31.7.2005 declaring NIL income. In the return of income salary earned by the assessee from services rendered to the company outside India were cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansfers the money to any place other than the place of receiving the income after its receipt, then cannot be said that the receipt is at such other place as it will either be a case of transfer of funds or application of income. Ld. Commissioner of Income Tax (Appeals) further held that the basic thrust of the Assessing Officer is that salary is receiving in his FCNR account maintained with the HSBC account, Barakhamba Road, Connaught Place, New Delhi. The assessee is receiving salary from his employer M/s TTK Shipping Company and the services rendered while on crew which is outside the territory of India is not in dispute. In this background, after elaborating the issue, Ld. Commissioner of Income Tax (Appeals) held that the income cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in India in this case was not chargeable to income tax under the head 'Salaries' under section 15(a). As has also been pointed out above, this case does not fall either under clause (b) or clause (c) of section 15. 15. A copy of the order of the tribunal in the case of L. Carvey is included in the paper book. On similar fats it was held by the tribunal, though for different reasons, that the salary income as defined in section 15 does not come for the purpose of taxation of attempted by the ITO. 16. In view of what has been stated above, we hold that salary income of ₹ 56,000/- which accrued to the assessee outside India should be excluded from his total income. 8. We have carefully considered the submissions and perused the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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