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TMI Blog2023 (8) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... URT] In the case of Bodhisattva Chattopadhyay [ 2019 (11) TMI 1031 - ITAT KOLKATA] the facts are identical. In that case also the assessee was found to be a nonresident and the assessee received the foreign assignment allowance which the employer transferred from the employer s bank account held in Bangalore to Axis Bank nostro account for top up to the TCC and also that the employer affected TDS on the entire remuneration that was paid to the assessee both in India and abroad. The contention of the Revenue was that the impugned foreign assignment allowance did not suffer any tax in the host country and, therefore, it was a case of double non-taxation which is impermissible under law. Tribunal reached a conclusion that the foreign assignmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... salary which includes the component of the foreign allowance received outside India. The employee transferred the foreign assignment allowance from the bank accounts held in India to the nostro accounts to top it up to the Travel Currency Card (TCC), which the assessee can use only abroad, but not in India, and it is a foreign currency denominated account. Assessee offered such portion of the salary which was received by him in India, but claimed the foreign assignment allowances received outside India as exempt income . 3. While processing the returns of income filed by the assessee, the learned Assessing Officer took the view that though the assessee qualify to be non-residents during the financial year 2018-19 and physically working outs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay that the foreign assignment allowance for the services rendered outside India and received outside India to be taxed in India. The assessee is being a non-resident would not be liable to tax under the Act as the foreign assignment allowance was not received nor accrued nor deemed to be received/accrued in India during the year for services rendered in India. 6. Learned AR submitted that this issue is no longer res integra and an identical facts for arising in the cases of Bodhisattva Chattopadhyay vs. CIT [2019] 111 taxmann.com 374 (Kolkata Trib.), Sri Ranjit Kumar Vuppu vs. ITO, ITA No. 86/Hyd/2021, dated 22/04/2021, DCIT vs. Sudipta Maity [2018] 96 taxmann.com 336 (Kolkata Trib.), Sri Srinivas Mahesh Laxman vs. ITO, ITA No. 1991/Hyd/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right of the Revenue to collect tax on such amount, which was accrued/received by the assessee in India. According to him, the reasoning given by the learned Assessing Officer to come to the conclusion that all through this period, the situs of employment is in India is impeccable and does not require any interference. 8. Further contention of the learned DR is that the income was received by the assessee in India when the employee transferred the foreign assignment allowance from the bank accounts held in India to the nostro accounts to top it up to the Travel Currency Card (TCC) and, therefore, point of receipt is the point of payment, which goes to show that since the employer transferred the amount in India, it automatically means that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de India by way of TCC abroad is not taxable in India, reliance was placed by the co-ordinate Benches of the Tribunal on the decisions of CIT vs. Avtar Singh Wadhwan (supra), DIT vs. Prahlad Vijendra Rao (supra) and Utanka Roy vs. DIT (supra). In the case of Bodhisattva Chattopadhyay vs. CIT (supra), the facts are identical. In that case also the assessee was found to be a nonresident and the assessee received the foreign assignment allowance which the employer transferred from the employer s bank account held in Bangalore to Axis Bank nostro account for top up to the TCC and also that the employer affected TDS on the entire remuneration that was paid to the assessee both in India and abroad. Further in that case, the contention of the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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