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TMI Blog2018 (12) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... e is a non-resident in India and is a tax resident of UK during the year under consideration. It is not in dispute that his employment is exercised in UK. We find that the ld AO had denied the relief claimed under India –UK DTAA for not furnishing the tax residency certificate during the course of assessment proceedings. Admittedly, the same was furnished by the assessee before the CIT-A for the first time. CITA without asking for a remand report from the ld AO in this regard, proceeded to grant relief to the assessee. The revenue had raised one of the ground on account of violation of provisions of Rule 46A of the Income Tax Rules with regard to the tax residency certificate furnished only before the ld CITA. Hence in the interest of justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . During the year under consideration, the assessee had received the following emoluments from IBM :- a) Gross Salary received - ₹ 66,38,027/- and b) Foreign allowances on account of the international assignment received in United Kingdom for rendering services outside India- ₹ 75,68,0505/- IBM had effected TDS of ₹ 45,88,295/- on the entire emoluments paid to the assessee including the foreign allowances paid to the assessee u/s 192(1) of the Act. The assessee filed his return of income for the Asst Year 2014-15 declaring taxable income of ₹ 11,99,620/- (being the income from other sources) after claiming deduction of ₹ 1,05,542/- under Chapter VIA of the Act and claimed a refund of ₹ 45,26,490/- in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9; fees), 18 (Artistes and athletes), 19 (Governmental remuneration and pensions), 20 (Pensions and annuities), 21 (Students and trainees) and 22 (Teachers) of this Convention, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1 of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall not be taxed in that other State if : ..... X X X X Extracts X X X X X X X X Extracts X X X X
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