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Severance benefits (including Leave Encashment) received outside India from former employer for services rendered outside India not taxable in the hands of an individual who is a Not Ordinary Resident
Case Law Details
- Case Name
- Commissioner of Income Tax Vs. Shri Anant Jain (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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HIGH COURT OF DELHI
Date of Decision : 24th April, 2012.
ITA 165/2009
Commissioner of Income Tax Vs. Shri Anant Jain
ORDER
SANJIV KHANNA,J: (ORAL)
1. By order dated 22.9.2009, the following two substantial questions of law in this appeal which pertains to assessment year 2001-02 in the case of Anant Jain were admitted for hearing: –
“a) Whether ITAT was correct in law in deleting the addition of Rs.37,44,026/- made by the Assessing Officer treating the same as profit in lieu of salary under Section 17(3)(i) of the Act?
b) Whether proviso to Section 5(1) would apply to the amount of R...
