2012 (6) TMI 880

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....ENA, ACCOUNTANT MEMBER : This appeal filed by the revenue emanates from the order of the CIT (Appeals)-XXIX, New Delhi dated 29.02.2010 for the Assessment Year 2006-07. 2. The assessee is an individual filed the return of income for the Assessment Year 2006-07 declaring income of $ 23,100 on 03.11.2006.. 3. The revenue has taken the following grounds of appeal : "1. On the facts ....

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.... respect of the employment in Russia and Tanzania are not taxable in India under the provisions of section 5(2)(a) of the Income-tax Act, 1961. 5. We have heard both the sides on this issue. After hearing, we find that during the relevant period, the assessee has stayed in India for 135 days. As per the provisions of section 6(1)(a) and (c) read with Explanation (a) to section 6(1), the period ....

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.... ITD 230 (ITAT - Calcutta) where it is held as under :- "14. True, in this case, salary income accrued outside India, but was received in India in the same accounting year. It is clear that salary income could not have been brought to tax on accrual basis for the simple reason that it accrued outside India. The provisions of section 5(2)(a) are subject to section 15 which, inter alia, say....

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....rendered outside India. Just merely because he has instructed the salary to be transferred to his FCNR a/c maintained with HSBC bank, Barakhamba Road, Connaught Place, New Delhi can not bring the amount to taxation under Indian Income Tax Act. This view is clearly supported by the tribunal's decision as above. Hence, respectfully following the precedent as above, we uphold the order of Ld. CIT....