Non-resident Indian's foreign income not taxable in India upheld by Tribunal

The Tribunal upheld the decision of the ld.CIT(A) to delete the addition of Rs. 53,01,888 as the non-resident Indian assessee had earned income outside India, which was not taxable in India. The Tribunal found no fault in the ld.CIT(A)'s judgment and dismissed the Revenue's appeal.

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Issues:
Revenue's appeal against deletion of addition of Rs. 53,01,888.

Analysis:
The Revenue appealed against the order of the ld.CIT(A) regarding the deletion of an addition of Rs. 53,01,888. The assessee, a non-resident Indian, claimed relief under sections 90/91 of the Income Tax Act for income earned outside India. The ld.AO did not accept the explanation, stating the assessee should have filed a revised return. However, the ld.CIT(A) accepted the assessee's contentions based on evidence provided, including a passport, bank statement, and employer certificate. The assessee's salary income from a foreign country was not taxable in India. The ld.CIT(A) deleted the addition after considering the submissions made by the assessee.

The Tribunal noted that the assessee was non-resident during the year and had earned salary income in a foreign country, which was not taxable in India. The ld.CIT(A) rightly allowed the claim of the assessee, considering the inadvertent mistake in including the foreign income in the return. The Tribunal upheld the order of the ld.CIT(A) as there was no infirmity in his decision. The appeal of the Revenue was dismissed.

In conclusion, the Tribunal upheld the decision of the ld.CIT(A) to delete the addition of Rs. 53,01,888 as the assessee, a non-resident Indian, had earned income outside India, which was not taxable in India. The Tribunal found no fault in the ld.CIT(A)'s judgment and dismissed the Revenue's appeal.

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