Are the receipts from outside sources of a resident, but not an ordinarily resident of India, taxable in India?

Last updated: 17 June 2021
Quick Summary
This case examines whether receipts from outside India by an individual who is not ordinarily resident in India are taxable in India. The assessee, a promoter of M/s. Lanco Infratech Limited, received significant funds from his NRI accounts held in Mauritius. While the assessee provided documentation for these inward remittances, the Assessing Officer sought further clarification on the source and nature of these funds.

Court :
ITAT Hyderabad

Brief :
This is Revenue’s appeal filed for the Assessment Year 2013-14 against the order of the Commissioner of Income Tax (Appeals)-4, Hyderabad Dt.20.07.2017.

Citation :
ITA No.1679/Hyd/2017

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