2024 (2) TMI 606

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....dent : Shri Kiran Chatrapoty, JCIT, Sr. D.R ORDER PER MANISH BORAD, ACCOUNTANT MEMBER: This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-22, Kolkata (hereinafter referred to as the Ld. CIT(A)"] dated 21.11.2022 for the AY 2014-15. 2. The assessee has raised following Grounds of appeal: 1. For that on the facts of the....

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....ny further grounds of appeal before or at the time of hearing. 3. At the outset, the Ld. Counsel for the assessee submitted that the assessee is a non-resident Indian and claimed relief under DTAA. Due to non filing of tax residency certificate before the AO, the salary income of Rs. 50,53,221/- and interest income of Rs. 22,576/- has been held to be taxable. He further submitted that the Ld. C....

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....ary of Rs. 50,53,721/- from IBM India Pvt. Ltd. he was sent to United Kingdom for short term foreign assignment. The salary income of Rs. 50,53,221/- and interest income of Rs. 22,576/- was not offered to tax in India on the ground that the assessee is a non-resident Indian and taxed on his total income in the country of residence. The ld. AO denied the claim because the assessee failed to furnish....

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.... during stay at United Kingdom is exempt. The Ld. CIT(A) called for a report from Ld. CIT(A)-OSD(IT) Range-2, Kolkata but the fact mentioned by the AO in the remand report stood uncontroverted. Surprisingly Ld. CIT(A) has still not allowed the ground of appeal. Before us, the Ld. Counsel for the assessee has placed reliance on the evidences and after considering the same and also the remand report....