TaxTMI 
TaxTMI 
2008 (12) TMI 748
X X X X Extracts X X X X
X X X X Extracts X X X X
....National and his residential status for the year under appeal is resident but not ordinarily resident. He was an employee of M/s. Master Foods Middle East FZE. He was posted as the Regional Manager, Indian Sub-Continent. The assessee has offered for tax his income in relation to the period 1st April, 2000 to 31.12.2000 being 275 days. In other time of filing the return the assessee have specifically disclosed that he was in India only for 224 days and for the balance 51 days he was outside India on assignments totally un-related to the Indian responsibility and consequently, had excluded the proportionate salary for the 51 days when he was outside India. The AO had included the salary in relation to the 51 days claimed as not taxable in Ind....
X X X X Extracts X X X X
X X X X Extracts X X X X
....a period of 51 days visited various other countries as follows:- 1. Thailand for 14 days 2. Singapore for 1 day 3. Sri Lanka for 3 days 4. Dubai for 33 days Totalling to 51 Days 5. It was her further submission that the assessee had himself agreed before the AO that on his trip to Dubai which was the headquarters of the employer the assessee had also undertaken de-briefing of his Indian activities in addition to other activities. It was thus her submission that as the assessee had undertaken the terms of his employment on his trip outside India the salary received by the assessee during his visit outside India was also liable to tax only in India. 6. In reply, the ld. AR submitted that the Indian Liaison office could not be ....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... We have considered the rival submissions. A perusal of the various decisions as relied upon by the ld. AR clearly shown that, in the terms of agreement in all those cases, the contract has specifically required those assessees to work in specific places outside India for a particular period of time. It was primarily on account of that term of the contract between those assessee's and their employers that the Hon'ble Jurisdictional High Court as also the Special Bench and the Division Bench of this Tribunal had directed the exclusion of the period during which those employees worked outside India from the taxation in India. When the contract as entered into between the assessee and his employer is noticed such specific time is not ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....view that such portion of the salary as relatable to the activities of the assessee in relation to his contract of employment relating to the Indian activities of the employer company would also be liable to be treated as the income of the assessee arising in India. But it is noticed here that the assessee has not produced any evidence nor specified as to the time he has spent outside India on activities in relation to the contract entered into between him and the employer company in regard to the Indian activities of the employer company. This being so, we are of the view that this issue would have to be restored to the file of the AO for determining the period relatable to the activities of the assessee when he was outside India but done ....