Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Per-diem received by a non-resident employee for services performed in the United Kingdom was not chargeable to tax in India where the employment was exercised abroad, the stay in India was below the prescribed period, and a UK tax residency certificate was produced. The Tribunal applied Article 16(1) of the India-UK DTAA, read with section 90, and held that remuneration arising from the UK assignment was taxable, if at all, in the United Kingdom and not in India. The addition made by treating the per-diem and related salary adjustment as Indian taxable income was therefore deleted.
Per-diem received by a non-resident employee for services performed in the United Kingdom was not chargeable to tax in India where the employment was exercised abroad, the stay in India was below the prescribed period, and a UK tax residency certificate was produced. The Tribunal applied Article 16(1) of the India-UK DTAA, read with section 90, and held that remuneration arising from the UK assignment was taxable, if at all, in the United Kingdom and not in India. The addition made by treating the per-diem and related salary adjustment as Indian taxable income was therefore deleted.
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