2021 (5) TMI 1067

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Rohit Muzumdar, D.R. ORDER PER S.S. GODARA, J.M. This assessee's appeal for AY 2014-15 arises from CIT(A)-10 Hyderabad's order dated 19.04.2018 passed in case no. 0189/2016-17 involving proceedings u/s 143(3) of the Income Tax Act, 1961 for short 'the Act'. Heard both the parties. Case file perused. 2. The assessee's sole substantive grievance canvassed in the instant appeal c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....'s detailed discussion under challenge reads as follows. "5. After considering the material on record, it is seen that there is no dispute on the status of the appellant and the assessment is made in the status of a non-resident. The appellant stated that the foreign allowances did not accrue or arose in India. The appellant further stated that the foreign allowances were received outside....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....yee outside India for services rendered in Netherlands. 5.2 Though the employer has certified that the foreign allowances were received by the appellant outside India, the same has not been substantiated with necessary documents. Usage of travel card is one thing and place of receipt of foreign allowances is another. And, the appellant failed to prove the fact that the foreign allowances ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the case of Standard Triumph Motor Co. Ltd. Vs. CIT (1993) 201 ITR 391. In the case of the appellant, as it is not proved that the foreign allowances were received outside India, the same will have to be treated as received in India. Accordingly, the foreign allowance is liable to be taxed in India. Therefore, this ground of appeal is dismissed." 3. We have given our thoughtful consideration ....