https://www.taxtmi.com/caselaws?id=209376 The High Court held that the provisions of section 40(a)(iii) of the Income Tax Act were not applicable in the case as the salary payments to non-resident employees in the Netherlands were not chargeable to tax in India under the Double Taxation Avoidance Agreement (DTAA) between India and the Netherlands. The court emphasized that taxation in India would only apply if the services were rendered in India. The High Court ruled in favor of the assessee, setting aside the Income Tax Appellate Tribunal's decision and reinstating the Commissioner of Income Tax (Appeals) order. en-us Tue, 19 Oct 2010 00:00:00 +0530 Sat, 20 Jul 2013 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209376 The High Court held that the provisions of section 40(a)(iii) of the Income Tax Act were not applicable in the case as the salary payments to non-resident employees in the Netherlands were not chargeable to tax in India under the Double Taxation Avoidance Agreement (DTAA) between India and the Netherlands. The court emphasized that taxation in India would only apply if the services were rendered in India. The High Court ruled in favor of the assessee, setting aside the Income Tax Appellate Tribunal's decision and reinstating the Commissioner of Income Tax (Appeals) order. Case-Laws Income Tax Tue, 19 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209376