Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Treaty exemption for foreign salary requires verification of the taxpayer's Tax Residency Certificate, Korean tax return, tax-payment evidence and other supporting documents before relief under Article 15(1) of the India-Korea DTAA can be allowed. Salary earned by a non-resident for services performed outside India is not ordinarily income earned in India merely because an Indian employer paid it or deducted tax. The exemption claim was restored for limited verification and fresh adjudication. Delay in filing the first appeal was condoned because medical emergency and difficulty accessing the e-filing portal did not indicate gross negligence or deliberate inaction.
Treaty exemption for foreign salary requires verification of the taxpayer's Tax Residency Certificate, Korean tax return, tax-payment evidence and other supporting documents before relief under Article 15(1) of the India-Korea DTAA can be allowed. Salary earned by a non-resident for services performed outside India is not ordinarily income earned in India merely because an Indian employer paid it or deducted tax. The exemption claim was restored for limited verification and fresh adjudication. Delay in filing the first appeal was condoned because medical emergency and difficulty accessing the e-filing portal did not indicate gross negligence or deliberate inaction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4937 
