| COURT: | Calcutta High Court |
| CORAM: | Debangsu Basak J |
| SECTION(S): | 15, 5, 9 |
| GENRE: | Domestic Tax, International Tax |
| CATCH WORDS: | Accrual of income, salary |
| COUNSEL: | R. K. Biswas |
| DATE: | December 15, 2017 (Date of pronouncement) |
| DATE: | January 4, 2017 (Date of publication) |
| AY: | 2011-12 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 5/ 9: Salary received by a non-resident for services rendered abroad accrues outside India and is not chargeable to tax in India. The source of the receipt is not relevant. The CIT has wide powers u/s 264 and has to exercise them in favour of the assessee in terms of CBDT Circular No. 14 (XL-35) dated 11.04.1955 | |
The relevant test to be applied to decide whether the income accrued to a non-resident in India or outside is concerned, is to find the place where the services were rendered, in order to consider where the income accrued. The source of the income was not relevant for the purposes of ascertaining whether the income had accrued in India or outside India. The question whether the petitioner has rendered services in India or not is a question of fact
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