9911796707
TMI Blog1996 (3) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... nt year 1984-85, we are called upon to answer the following question : " Whether, on the facts and in the circumstances of the case,--- (i) the pension received by the assessee from the Government of Malaysia was not taxable in India ? (ii) the Tribunal is right in law and fact in relying on the notification dated April 1, 1977, and whether it has got any relevance and application ? " The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trivandrum) dealt with the basic undisputed proposition that pension accruing abroad is taxable in India only if it is earned in India. On facts the appellate authority observed that pension received in India from abroad by pensioners residing in this country for past services rendered in the foreign country cannot be charged to tax in India on receipt basis. In the context, on facts, what was tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived by the assessee from abroad was taxable in India came up for decision before it in I.T.A. Nos. 550 and 551 for the assessment years 1979-80 and 1980-81 in the case of one assessee, named, Shri N. Kochukrishna Pillai, to hold that it was not taxable. The Appellate Bench chose to follow the said decision on the observation that the pension received from the Malaysian Government by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame court in CIT v. A. P. Kalyanakrishnan [1992] 195 ITR 534, the position becomes abundantly clear. The matter also relates to an assessee who is a resident but not ordinarily resident in India and also a pensioner receiving pension from the Malaysian Government. It is held that the pension is received in Malaya by the assessee who is a resident but not ordinarily resident in India and his pensio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly show, on the basis of the proviso thereto that any income accruing or arising to the assessee outside India during the year in question is not to be included unless it is derived from a business controlled in or a profession set up in India. Be that as it may. In view of the above-reasons, we answer the question in the affirmative, against the Revenue, and in favour of the assessee. A c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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