Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
Foreign salary earned by a non-resident and received in USD in an NRE account requires assessment of evidence establishing foreign employment, non-residential status, and receipt of salary. Passport entries, employment records, and NRE account details are material evidence and should be considered. The absence of foreign tax returns, a tax residency certificate, or proof of foreign tax payment does not alone warrant rejection of the claim where available records support it. Assessment should address these documents without treating foreign tax records as a mandatory condition.
Foreign salary earned by a non-resident and received in USD in an NRE account requires assessment of evidence establishing foreign employment, non-residential status, and receipt of salary. Passport entries, employment records, and NRE account details are material evidence and should be considered. The absence of foreign tax returns, a tax residency certificate, or proof of foreign tax payment does not alone warrant rejection of the claim where available records support it. Assessment should address these documents without treating foreign tax records as a mandatory condition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
