Salary Exemption to Non-Resident for services rendered outside India

1. Brief facts of the case are that the assessee is an individual and derives his income from salary and other sources. The assessee claiming himself as non-resident filed his return declaring total income at Rs. Nil. Under scrutiny, notices u/s. 143(2) and 142(1) of the Act were issued. In response to which, according to AO, none appeared in the assessment proceeding. Thereby the AO determined the income of the assessee at Rs. 15,07,862/- vide his order date 27-03-2014 passed u/s. 144/143(3) of the Act. While doing so, the AO observed that the assessee has claimed exemption of salary received...