TaxTMI 
TaxTMI 
2025 (6) TMI 1307
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....e order of the Commissioner of Income-tax (Appeals) Kolkata (hereinafter referred to as the "Ld. CIT(A)"] even dated 02.08.2024 for the AY 2014-15 & 2015-16. 02. The common issue raised in both the appeals are against the order of ld. CIT (A) affirming the assessment order wherein the AO has made an addition by ignoring the fact that the assessee is a non-resident and not liable to be taxed in In....
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....ld. CIT (A) dismissed the appeal by giving findings that he cannot differ from the order passed by the ld. AO without giving any cogent reasons. 05. After hearing the rival contentions and perusing the materials available on record, I find that in this case, the assessee is a non-resident and the income received by the assessee by way of salary in India as well abroad is not to be taxed in India ....
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....ailable on record, find that based on the passport details, the assessee was present in India for only 61 days during the financial year 2015-16 which qualifies as a non-resident u/s 5(2) of the Act and only income received or deemed to have accrued or arisen in India, is taxable for a non-resident. We undisputedly note that the assessee is a non-resident employee in IBM India Pvt. Ltd. (an Indian....
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....ed to services rendered received outside India is not taxable in India. The Assessing Officer is also directed to allow the refund of Rs. 7,13,440/- as claimed by the assessee. 7. In terms of the above, the appeal of the assessee is allowed." 06. In terms of the above, I set aside the order of ld. CIT(A) and direct the AO to delete the addition made. The appeal of the assessee is allowed. 2042....