Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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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