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Income earned & received outside India by non-resident not taxable on remittance to India
Case Law Details
- Case Name
- Joint Commissioner of Income-tax (OSD), Central Circle-IV(3) Vs V. Deenadayalavel (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05 to 2009-10
- Courts
- ITAT Chennai
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ORDER
Dr. O.K. Narayanan, Vice-President –
This is a bunch of six appeals and one cross objection. All the six appeals are filed by the Revenue for the six assessment years from 2004-05 to 2009-10. The cross objection is filed by the assessee for the assessment year 2009-10.
2. All these appeals and the cross objection are directed against the common order passed by the Commissioner of Income-tax (Appeals)-I at Chennai on 12.12.2011 and arise out of the assessments completed under sec.153A read with section 143(3) of the Income-tax Act, 1961.
3. The assessee is an indivi...
