https://www.taxtmi.com/caselaws?id=215517 For an assessee who is not ordinarily resident, salary earned for foreign employment is outside the Indian tax net to the extent it does not accrue or arise in India, and section 90(2) requires the more beneficial statutory provision to prevail over any treaty position. Rent-free accommodation linked to the foreign deputation was therefore not taxable once the foreign salary was held outside Indian taxation. Daily allowance also could not be taxed where the record showed it was paid to the foreign employer and not actually received by the assessee, since an addition cannot rest on assumption without proof of receipt or taxable nexus. en-us Fri, 03 Aug 2012 00:00:00 +0530 Wed, 08 Aug 2012 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215517 For an assessee who is not ordinarily resident, salary earned for foreign employment is outside the Indian tax net to the extent it does not accrue or arise in India, and section 90(2) requires the more beneficial statutory provision to prevail over any treaty position. Rent-free accommodation linked to the foreign deputation was therefore not taxable once the foreign salary was held outside Indian taxation. Daily allowance also could not be taxed where the record showed it was paid to the foreign employer and not actually received by the assessee, since an addition cannot rest on assumption without proof of receipt or taxable nexus. Case-Laws Income Tax Fri, 03 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215517