Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Page of 4805
Press 'Enter' after typing page number.
321 to 340 of 96092 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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 
of 4805
Join Channel
TaxTMI 
