Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
Non-resident individual seconded on overseas assignment to UK - Salary received for employment exercised in UK taxable only in UK under Article 15(1) of India-UK DTAA, not taxable in India. Proportionate salary for services rendered in India offered to tax in India, balance salary offered to tax in UK, no foreign tax credit claimed. Identical issue decided in favor of assessee in Nanthakumar Murugesan case. Appellate Tribunal upheld deleting the addition made by lower authorities, deciding in favor of assessee on taxability of salary earned during overseas assignment.
Non-resident individual seconded on overseas assignment to UK - Salary received for employment exercised in UK taxable only in UK under Article 15(1) of India-UK DTAA, not taxable in India. Proportionate salary for services rendered in India offered to tax in India, balance salary offered to tax in UK, no foreign tax credit claimed. Identical issue decided in favor of assessee in Nanthakumar Murugesan case. Appellate Tribunal upheld deleting the addition made by lower authorities, deciding in favor of assessee on taxability of salary earned during overseas assignment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
