Income earned & received outside India by non-resident not taxable on remittance to India

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 individual. He is emplo...