https://www.taxtmi.com/caselaws?id=69632 Salary earned from foreign employment with the Commonwealth Secretariat was treated as outside Indian tax merely because it was remitted to an Indian bank account. The analysis also applied residence principles: as the employee was not shown to be ordinarily resident in India, foreign income could not be brought to tax on that basis. A later notification recognising immunity for Commonwealth Secretariat salaries was read as declaratory and removing doubt rather than creating a new prospective exemption, so the immunity was treated as applicable to the relevant assessment years. On that basis, the salary was not taxable in India. en-us Sat, 22 Aug 1981 00:00:00 +0530 Mon, 11 Apr 2011 11:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69632 Salary earned from foreign employment with the Commonwealth Secretariat was treated as outside Indian tax merely because it was remitted to an Indian bank account. The analysis also applied residence principles: as the employee was not shown to be ordinarily resident in India, foreign income could not be brought to tax on that basis. A later notification recognising immunity for Commonwealth Secretariat salaries was read as declaratory and removing doubt rather than creating a new prospective exemption, so the immunity was treated as applicable to the relevant assessment years. On that basis, the salary was not taxable in India. Case-Laws Income Tax Sat, 22 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69632