Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The ITAT held that the appellant, a non-resident individual and tax resident of Malaysia, is entitled to exemption from Indian tax on salary income received in India for services rendered outside India under the India-Malaysia DTAA. The Tribunal affirmed that the situs of salary accrual is the place where services are rendered, not the place of payment. Since the assessee performed services in Malaysia for TCS Malaysia and merely received part of the salary in India for administrative convenience, the income accrued outside India. Consequently, the salary income is taxable only in Malaysia, where the assessee has disclosed and paid tax. The appeal was allowed, exempting the salary income from Indian taxation despite receipt in India.
The ITAT held that the appellant, a non-resident individual and tax resident of Malaysia, is entitled to exemption from Indian tax on salary income received in India for services rendered outside India under the India-Malaysia DTAA. The Tribunal affirmed that the situs of salary accrual is the place where services are rendered, not the place of payment. Since the assessee performed services in Malaysia for TCS Malaysia and merely received part of the salary in India for administrative convenience, the income accrued outside India. Consequently, the salary income is taxable only in Malaysia, where the assessee has disclosed and paid tax. The appeal was allowed, exempting the salary income from Indian taxation despite receipt in India.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
