Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Taxability of salary income earned by non-residents from Indian companies. In this Judgement, it was determined that under Section 9(1)(ii) of the Income Tax Act, salary income is taxable in India if earned in India. However, it was clarified that if the services are rendered outside India, the salary income cannot be taxed in India. - The Tribunal analyzed the definition of salary under Section 15 of the Income Tax Act, which includes salary due from an employer or paid/allowed to the employee. Considering the scope of total income under Section 5, the ITAT concluded that no taxability arises on salary/allowances received by the assessee as they were earned outside India.
Taxability of salary income earned by non-residents from Indian companies. In this Judgement, it was determined that under Section 9(1)(ii) of the Income Tax Act, salary income is taxable in India if earned in India. However, it was clarified that if the services are rendered outside India, the salary income cannot be taxed in India. - The Tribunal analyzed the definition of salary under Section 15 of the Income Tax Act, which includes salary due from an employer or paid/allowed to the employee. Considering the scope of total income under Section 5, the ITAT concluded that no taxability arises on salary/allowances received by the assessee as they were earned outside India.
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