{"id":1646,"date":"2018-07-07T08:22:28","date_gmt":"2018-07-07T08:22:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-dipendu-bapalal-shah-mum-trib-www-itatonline-org\/"},"modified":"2019-02-10T09:33:23","modified_gmt":"2019-02-10T09:33:23","slug":"dy-cit-v-dipendu-bapalal-shah-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-dipendu-bapalal-shah-mum-trib-www-itatonline-org\/","title":{"rendered":"Dy CIT v. Dipendu Bapalal Shah  ( 2018) 171 ITD 602 \/( 2019) 197 TTJ 149(Mum) (Trib) www.itatonline.org"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that , the assessee being a non -resident , having money in a foreign country cannot be called upon to pay income tax on that money in India unless it satisfies the tests of taxability on non -resident under the provisions of the Act, which in the instant case is not getting satisfied in the case of the assessee. Thus the bank account of HSBC Bank , Geneva is outside the purview of this Act . A\u00a0 non -resident having money in a foreign country cannot be taxed in India\u00a0 if such money has neither been received or deemed to be \u00a0received , nor ha it accrued or arisen to him or deemed to accrue or arise to him in India . Accordingly addition cannot be made for the alleged deposit in foreign Bank accounts .( ITA No. 4751\/Mum\/ 2016 \/ 4752\/Mum\/2016 dt 19 -06 -2018) (AY. 2006 -07 , 2007 -08)<\/p>\n<p><strong><a href=\"https:\/\/www.itat.gov.in\/files\/uploads\/categoryImage\/1529480800-ITA%20No.4751%20&amp;%204752-2016%20Dipendu%20Bapalal%20Shah.pdf\">[Click here to download PDF file]<\/a>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.5:Scope of total income &#8211; Non-Resident- Alleged deposit in HSBC foreign bank Account at  Geneva &#8211;  A  non -resident having money in a foreign country cannot be taxed in India  if such money has neither been received or deemed to be  received , nor ha it accrued or arisen to him or deemed to accrue or arise to him in India -Addition cannot be made for the alleged deposit in foreign Bank accounts [ S. 5 (2) ,6, 9 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1646","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-qy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1646","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1646"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1646\/revisions"}],"predecessor-version":[{"id":3948,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1646\/revisions\/3948"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}