Supreme Court rules non-resident technician in Germany not taxable in India

The Supreme Court dismissed the appeal, ruling that the respondent-assessee, a technician working in Germany, was not taxable in India due to his non-resident status and lack of ordinary residency in India. His income from Germany and allowances from an Indian company were not to be considered part of his total income for Indian tax assessment.

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The Supreme Court dismissed the appeal stating that the respondent-assessee, a technician working in Germany, was not taxable in India as he did not stay in India and was not ordinarily resident here. His salary from Germany and daily allowance from Bharat Heavy Electricals Ltd. were not to be included in his total income for assessment in India.

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