Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
