2018 (12) TMI 980

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....1 (in short "the Act") dated 19.12.2016 for the Assessment Year 2014-15. 2. The only issue to be decided in this appeal is as to whether the ld CITA was justified in deleting the addition made in the sum of Rs. 66,38,022/- which was brought to tax by the ld AO by applying the provisions of section 5(2)(a) of the Act, in the facts and circumstances of the case. 3. The brief facts of this issue are that the assessee is an employee in IBM India Private Limited and during the financial year 2013-14 was sent on short term foreign assignment to United Kingdom. During the previous year 2013-14, the assessee stayed in India for 13 days. Accordingly, his residential status for the year under consideration would be Non-Resident in India. During....

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....ndia amounting to Rs. 66,38,027/-. The ld AO denied the relief claimed in the sum of Rs. 66,38,027/- under India - UK DTAA and brought the same to tax while completing the assessment. 4. We have heard the rival submissions. We find that the fact that assessee had rendered services in UK during the relevant Asst Year is substantiated from the following documents:- a) Copy of UK tax return filed with UK Revenue Authorities b) Certificate of IBM clarifying that the assessee was sent on short term foreign assignment to UK. 4.1. We find that the provisions of Article 16(1) of India-UK DTAA reads as under:- ARTICLE 16 DEPENDENT PERSONAL SERVICES 1. Subject to the provisions of Article "17 (Directors' fee....