9911796707
TMI Blog2023 (9) TMI 1680X X X X Extracts X X X X X X X X Extracts X X X X ..... f an amount of Rs. 55,60,693/- received as salary income. 3. Briefly, the facts are, the assessee is a non-resident individual. For the assessment year under dispute, the assessee filed her return of income on 24.12.2022 declaring income of Rs. 9,83,425/-. As stated by the Assessing Officer, in the assessment year under consideration, the assessee has received salary income from M/s. Corning Technologies India Private Limited. In course of assessment proceedings, while verifying the return of income filed by the assessee, the Assessing Officer observed that the assessee claimed herself to be a tax resident of USA and claimed that the salary income of Rs. 55,60,693/- was not received in course of exercising any service in India, but in USA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udice, she submitted that the salary income in dispute has no connection with any services rendered in India, but was received for services rendered outside India. She submitted, the assessee, being tax resident of USA, the salary income has to be taxed in USA and not in India. 7. Learned Departmental Representative submitted, since the TRC was not furnished before the departmental authorities and now the assessee wants to furnish the TRC, the matter can be restored back to the Assessing Officer for examining assessee's claim. 8. We have considered rival submissions and perused material on record. The short issue arising for consideration is whether salary income of Rs. 55,60,693/- received by the assessee is taxable in India. At the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding stay outside India during the entire year etc. In our view, aforesaid evidences are vital for deciding the claim of the assessee. Since, learned counsel for the assessee has submitted before us that as on date she is in possession of TRC issued by the competent authority, we are inclined to restore the issue to the Assessing Officer for de novo adjudication so as to enable the assessee to furnish TRC and any other credible evidence to establish her claim of treaty benefit and also that the salary income did not arise or deemed to have arisen in India in terms of section 5(2)(a) of the Act. The Assessing Officer is directed to consider the evidences in proper perspective and decide the issue accordingly after providing reasonable and du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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