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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.
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