Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Salary received by a non-resident employee for services rendered entirely outside India was held not to accrue or arise in India under s. 5(2)(b). Applying the settled principle that salary accrues at the place where services are actually rendered, the forum found no material to show that any part of the employment duties corresponding to the impugned salary were performed in India, and it was undisputed that the employee worked in the Philippines during the relevant period. The employer's Indian status and disbursement of salary from India were held insufficient to shift the situs of accrual. Consequently, the foreign assignment salary was excluded from Indian taxation and the appeal was allowed. - ITAT
Salary received by a non-resident employee for services rendered entirely outside India was held not to accrue or arise in India under s. 5(2)(b). Applying the settled principle that salary accrues at the place where services are actually rendered, the forum found no material to show that any part of the employment duties corresponding to the impugned salary were performed in India, and it was undisputed that the employee worked in the Philippines during the relevant period. The employer's Indian status and disbursement of salary from India were held insufficient to shift the situs of accrual. Consequently, the foreign assignment salary was excluded from Indian taxation and the appeal was allowed. - ITAT
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