ITAT Bangalore ne saaf kar diya hai ki agar aapki foreign salary NRE account mein aayi hai, toh uska matlab ye nahi ki uspar automatically tax lagega. Tax authorities ab sirf certificate ke bina primary evidence ko ignore nahi kar sakti.
ITAT Bangalore ka bada step
Income Tax Appellate Tribunal (ITAT) Bangalore ne ek bahut zaroori verdict diya hai jo foreign mein kaam karne wale Indians (NRIs) ke liye game-changer ho sakta hai. Ye case tha Santhoshkumar Vithal Akka ka, jahan tax authorities foreign salary ko domestic income maankar tax lagane ki koshish kar rahi thi.
Kya tha mamla?
Ek NRI jo South Korea mein job karte the, unhone apni salary seedhe apne Indian NRE account mein receive ki. Tax officials ne unka TRC (Tax Residency Certificate) ya foreign tax returns na hone ki wajah se unhe non-resident ka status dene se mana kar diya tha. Lekin tribunal ne kaha ki bureaucratic formalities se zyada real residency status matter karta hai.
Tribunal ka verdict
ITAT ne saaf kaha ki passport entry-exit stamps, bank statements, aur employment contracts hi asli saboot hain. Sirf is wajah se ki aapke paas TRC nahi hai, aapki foreign earnings ko Indian income nahi maana ja sakta.
NRIs ke liye lesson
Bhale hi ye ruling NRI ke favour mein hai, lekin case ko dobara review ke liye bheja gaya hai. Iska matlab ye nahi ki har foreign income tax-free ho gayi. Abhi bhi burden of proof aap par hai. Apne documents jaise salary slips aur travel history ko sambhaal kar rakhein, kyunki tax scrutiny mein yahi paper-work aapko bacha sakta hai.