2025 (12) TMI 1506

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t in the Philippines. 2. The appeal has been filed by the assessee with a delay of 366 days. The assessee has filed an affidavit for condonation of the delay. After considering the reasons cited in the affidavit for condonation of delay, we find that the reasons are valid and consequently, the delay in filing the appeal is hereby condoned and we proceed to dispose of the appeal on merits. 3. Brief fact of the of the case are that the assessee filed his return of income for AY 2015-16 declaring total income of Rs.86,82,640 and claiming refund of Rs.13,310. Subsequently, a revised return was filed declaring total income of Rs.86,90,530 and claiming refund of Rs.59,490. The case was selected for scrutiny under CASS and notices under Sect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for only 29 days during the relevant year, and therefore, as per Section 6(1), he qualified as a non-resident. It was contended that a non-resident is taxable in India only on income received or deemed to be received in India, and income accruing or arising or deemed to accrue or arise in India. It was argued that the assessee rendered services entirely outside India, and salary for such services accrues at the place of rendering of services, namely, the Philippines. Even if payments were routed from India, the place of accrual remains outside India. The ld. AR placed reliance on DCIT v. Sudipta Maity reported in [2018] 96 taxman.com 336 (Kolkata-Trib), where salary for services rendered abroad by a non-resident employee of an Indian compan....