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TMI Blog2012 (9) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 19.4.2012 of Ld.CIT(A)-XXX, New Delhi for Assessment Year 2008-09. . 2. The facts of the case:- The assessee is an employee of M/s KJS India Pvt.Ltd. During the year the assessee was on a long term international assignment to Kraft Foods, Philippines, w.e.f. 1st December,2006. The assessee was seconded to Kraft Foods, Philippines and was rendering services as an employee of Kraft Foods, P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in India in such year, and hence chargeable to tax to Indian Income Tax. He held that the salary is accrued, received and paid in India. 4. The assessee carried the matter in appeal before the First Appellate authority. The First Appellate Authority relied on Article 6(1) of IndiaPhilippines Double Taxation Avoidance Agreement and came to a conclusion that the salary in question is not taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axation Avoidance Agreement without ascertaining as to whether the tax paid by the assessee in Philippines included the salary accrued, received and paid in India as no relief was claimed under Section 90 of the Income Tax Act, 1961. 3. On the facts and in the circumstances of the case and in law, the Ld.CIT(A) has erred in directing the Assessing Officer to withdraw the penalty proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 18. (Entertainers and Athletes), 19 (Government service), 20. (Non-Govt. pensions and Annuities), 21. (Students and trainees) and 22. (Professors and Teachers), 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 employ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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