2010 (4) TMI 1086

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....reby disregarding the actual position as per the provisions of sec.5(2). ii) The learned CIT(A) erred in holding that the decision of Hon'ble ITAT, Calcutta Bench in the case of Ranjit Kumar Bose v ITO reported in 25 TTJ 368 is applicable to the case on hand. iii) The learned CIT(A) erred in holding that the decision of Bombay High Court in the case of CIT v Avtar Singh Wadhvan is applicable in the instant case. iv) The learned CIT(A) erred in holding that the services were clearly rendered outside India and the income accruing or arising outside India is not taxable in India. v) The learned CIT(A) erred in appreciating the facts that though the income accrued and arised outside India it was received ....

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.... * The assessee has not offered his salary income for taxation in any other country. * The provisions of the Double Taxation Avoidance Agreement (DTAA) apply only when the taxpayer is resident of one or both the Contracting States. As the assessee is admittedly not a resident in any country, no DTAA can be applied to the case of the assessee. Nor is the assessee entitled to any relief u/s 91 of the Act. 4. On appeal, the CIT(A) allowed the plea of the assessee for his detailed reasoning mentioned in para 5.3, 5.3.1 and 5.3.2 of his order. 5. Revenue, being aggrieved for redressal, is in appeal before us. 6. The learned DR strongly relied on the finding the Assessing Officer. 7. Per contra, the learned AR submitte....