Capital gain arises/accrued outside India can’t be clubbed in hands of NRI assessee

Brief of the case:

In case of Shri Rajendra Pathak Vs. ACIT Jaipur Bench of ITAT have held that sale proceeds cannot be clubbed in the hands of the assessee as capital asset/capital gain arises/accrued outside India. Assessee got shares on the basis of work performance by his employe in London. Which were registered in the name of wife of assessee. Assessee sold shares listed in London Stock Exchange by HSBC securities In London, remuneration of which was received in the joint bank account of assessee and his

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