Case Law Details
Amol Annaso Teradale Vs ITO (ITAT Hyderabad)
Introduction: The case of Amol Annaso Teradale vs. Income Tax Officer (ITO), adjudicated by the Income Tax Appellate Tribunal (ITAT) Hyderabad, centers around the appeal filed by the assessee challenging the order of the ITO for Assessment Year 2020-21. The key issues include the denial of DTAA benefits, the requirement of Tax Residency Certificate (TRC), and jurisdiction challenges raised by the appellant.
Detailed Analysis:
1. Grounds of Appeal: The appellant raised multiple grounds of appeal, contesting the confirmation of total income at Rs 24,51,111 by the lower authorities, especially disputing the taxability of salary earned in India, denial of DTAA benefits, insistence on TRC, and the jurisdiction assumed by the ITO in Hyderabad.
2. Salary Taxability Dispute: The appellant argued that the salary earned in India is not taxable under section 9(1)(ii) of the Income Tax Act, 1961, as services were performed outside India. Additionally, the appellant asserted non-resident status for AY 2020-21 under Section 6(1) of the ITA, 1961.
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