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Income received and accrued in Indonesia for rendering services outside India by an employee of an Indian company sent on a short-term assignment to Indonesia is exempt from tax in India. The assessee, a non-resident u/s 5(2) of the Income Tax Act and Article 15(1) of the India-Indonesia DTAA, was present in India for only 61 days during the financial year. Only income received or deemed to have accrued or arisen in India is taxable for a non-resident. The failure to produce the Tax Residence Certificate is a procedural lapse and does not negate substantive compliance. Following the ITAT Kolkata decision in DCIT vs. Sudipta Maity, the addition made by the Assessing Officer is deleted, and the refund claimed by the assessee is allowed.
Income received and accrued in Indonesia for rendering services outside India by an employee of an Indian company sent on a short-term assignment to Indonesia is exempt from tax in India. The assessee, a non-resident u/s 5(2) of the Income Tax Act and Article 15(1) of the India-Indonesia DTAA, was present in India for only 61 days during the financial year. Only income received or deemed to have accrued or arisen in India is taxable for a non-resident. The failure to produce the Tax Residence Certificate is a procedural lapse and does not negate substantive compliance. Following the ITAT Kolkata decision in DCIT vs. Sudipta Maity, the addition made by the Assessing Officer is deleted, and the refund claimed by the assessee is allowed.
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