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TMI Blog2024 (1) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... for removal of doubts declares that salaries if it is earned meets services rendered in India. In the instant case the assessee neither had any rest period nor leave period which is preceded and succeeded by the services rendered outside India. Since, the assessee has rendered services outside India, the salary cannot be taxable in India. As per the definition the salary paid or the advances received are to be included in the total income of the person when the salary becomes due. From the concurrent reading of Section 5 dealing with scope of total income, Section 15 dealing with computation of total income under the head salary and chargeability thereof and Section 9 dealing with income arising or accruing in India with referenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down w.e.f. 1st April 2021 for reopening assessments ought to be followed. 3. Notice issued under section 148 of the Act without following the mandatory procedure laid down under section 148A of the Act On the facts and circumstances of the case, the learned AO erred in law and in fact in issuing and the Hon'ble DRP in confirming the notice issued under section 148 of the Act without following the mandatory procedure prescribed under section 148A of the Act. 4. Notice issued under section 148 of the Act beyond the time limit for issuance of notice under section 148 of the Act On the facts and circumstances of the case, the learned AO erred in law and in fact in issuing and the Hon'ble DRP in confirming the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring an income of Rs.9,76,960/-. The Assessing Officer that the assessee did not disclose various allowances received from M/s Datamatics Global Services Ltd. which amounted to Rs. 21,80,932/- in his return of income. Accordingly, proceedings u/s 147/148 of the Act were initiated by issuing a notice u/s 148 of the Act on 31.03.2021 after obtaining necessary approval of the Competent Authority u/s 151 of the Act. Salary and Allowances: 3. The Assessing Officer made addition on account of salary and allowances as the assesee did not furnish tax residency certificate (TRC). The assessee was an employee of M/s Datamatics Global Services Ltd. an Indian company, deputed to work in a project awarded by IAEA, Vienna, Austria and statione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehalf of such person ; or (b) accrues or arises or is deemed to accrue or arise to him in India during such year. Explanation 1. Income accruing or arising outside India shall not be deemed to be received in India within the meaning of this section by reason only of the fact that it is taken into account in a balance sheet prepared in India. Explanation 2. For the removal of doubts, it is hereby declared that income which has been included in the total income of a person on the basis that it has accrued or arisen or is deemed to have accrued or arisen to him shall not again be so included on the basis that it is received or deemed to be received by him in India. 5. This section deals with the scope of total income and subjected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a non-resident, being a person engaged in the business of running a news agency or of publishing newspapers, magazines or journals, no income shall be deemed to accrue or arise in India to him through or from activities which are confined to the collection of news and views in India for transmission out of India ; (d) in the case of a non-resident, being (1) an individual who is not a citizen of India ; or (2) a firm which does not have any partner who is a citizen of India or who is resident in India ; or (3) a company which does not have any shareholder who is a citizen of India or who is resident in India, no income shall be deemed to accrue or arise in India to such individual, firm or company through or from operati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lary cannot be taxable in India. The definition of salary as per the Income Tax Act is as under: Salaries. 15. The following income shall be chargeable to income-tax under the head Salaries (a) any salary due from an employer or a former employer to an assessee in the previous year, whether paid or not; (b) any salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer though not due or before it became due to him; (c) any arrears of salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer, if not charged to income-tax for any earlier previous year. Explanation 1. For the removal of doubts, it is hereby declared that where any sal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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