Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
The ITAT allowed the appeal of the non-resident assessee, holding that salary income received in India for services rendered in China is not taxable in India under Sections 5(2), 9(1)(ii), and 15(1)(a) of the Act. The assessee, qualifying as a resident of China and non-resident of India for the relevant fiscal year, was eligible for exemption under Article 15(1) of the India-China DTAA. Since the salary was duly taxed in China and related to employment exercised there, the Tribunal set aside the AO's order denying exemption. The AO was directed to grant exemption under the DTAA, and the refund claimed by the assessee was upheld.
The ITAT allowed the appeal of the non-resident assessee, holding that salary income received in India for services rendered in China is not taxable in India under Sections 5(2), 9(1)(ii), and 15(1)(a) of the Act. The assessee, qualifying as a resident of China and non-resident of India for the relevant fiscal year, was eligible for exemption under Article 15(1) of the India-China DTAA. Since the salary was duly taxed in China and related to employment exercised there, the Tribunal set aside the AO's order denying exemption. The AO was directed to grant exemption under the DTAA, and the refund claimed by the assessee was upheld.
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