https://www.taxtmi.com/caselaws?id=215158 Salary earned by a non-resident for services rendered wholly outside India was treated as taxable only in the State of residence under Article 15 of the India-Japan tax treaty. Because the employee was resident in Japan, present in India for only 83 days, and the treaty conditions for source-State taxation were not satisfied, India could not tax the salary. Section 5(2) did not extend chargeability where section 9(1)(ii) was not attracted, so employment income accrued outside India and was not taxable in India; the salary was accordingly exempt. en-us Wed, 30 May 2012 00:00:00 +0530 Wed, 13 Aug 2025 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215158 Salary earned by a non-resident for services rendered wholly outside India was treated as taxable only in the State of residence under Article 15 of the India-Japan tax treaty. Because the employee was resident in Japan, present in India for only 83 days, and the treaty conditions for source-State taxation were not satisfied, India could not tax the salary. Section 5(2) did not extend chargeability where section 9(1)(ii) was not attracted, so employment income accrued outside India and was not taxable in India; the salary was accordingly exempt. Case-Laws Income Tax Wed, 30 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215158