Debashis Das vs. ACIT, International Taxation-1(1), Kolkata
Case No: I.T.A. No.947/Kol/2023
Court: Income Tax Appellate Tribunal, 'C' Bench, Kolkata
Date: 12/8/2025
Parties Involved
appellantDebashis Das
respondentACIT, International Taxation-1(1), Kolkata
Facts Summary
The assessee, Debashis Das, filed his return of income for Assessment Year 2015-16 declaring total income of ₹86,82,640 and claiming a refund of ₹13,310. Subsequently, a revised return was filed declaring total income of ₹86,90,530 and claiming a refund of ₹59,490. The case was selected for scrutiny, and notices under Sections 143(2) and 142(1) were issued. During the relevant previous year (FY 2014-15), the assessee was employed with IBM India Pvt. Ltd. and was deputed on a short-term foreign a…
Decision in favour of
Assessee
Legal Issues
- 1. Taxability of salary earned by a non-resident for services rendered outside India.
Precedents Relied Upon
2 precedents cited in this judgement.