https://www.taxtmi.com/caselaws?id=203510 Exemption under Article 16(2) of the India-UK tax treaty was denied because the remuneration was not shown to have been paid by, or on behalf of, a non-resident employer. Although the day-count condition was treated as satisfied, the decisive issue was the source and character of the salary payment: the Indian company issued the salary certificate, deducted tax at source, and was treated on the facts as the employer for the relevant payment. The claim that it merely acted for the foreign employer was rejected on concurrent factual findings, so the treaty condition for exemption was not met and the salary remained taxable in India. en-us Wed, 27 Apr 2011 00:00:00 +0530 Sat, 31 Mar 2012 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203510 Exemption under Article 16(2) of the India-UK tax treaty was denied because the remuneration was not shown to have been paid by, or on behalf of, a non-resident employer. Although the day-count condition was treated as satisfied, the decisive issue was the source and character of the salary payment: the Indian company issued the salary certificate, deducted tax at source, and was treated on the facts as the employer for the relevant payment. The claim that it merely acted for the foreign employer was rejected on concurrent factual findings, so the treaty condition for exemption was not met and the salary remained taxable in India. Case-Laws Income Tax Wed, 27 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203510