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

.... 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 challenges correctness of both lower author....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 India. Further, the foreign allowances were said t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 were actually received outside India. 5.3 The appellant also....

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 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 to rival contentions against and in support of the impugned assessment of a ....