https://www.taxtmi.com/caselaws?id=239045 A non-resident's salary for employment exercised in the U.K. was held not taxable in India because the services were rendered outside India and the income was offered to tax in the U.K. under the India-U.K. DTAA. The treaty rule taxing employment income in the State where the employment is exercised governed the matter, and the domestic charging provision could not be used to tax the same salary again in India merely because payment was routed through an Indian employer. The Indian addition was therefore unsustainable, and the exclusion of the salary from Indian taxation was upheld. en-us Fri, 17 May 2013 00:00:00 +0530 Tue, 05 Nov 2013 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239045 A non-resident's salary for employment exercised in the U.K. was held not taxable in India because the services were rendered outside India and the income was offered to tax in the U.K. under the India-U.K. DTAA. The treaty rule taxing employment income in the State where the employment is exercised governed the matter, and the domestic charging provision could not be used to tax the same salary again in India merely because payment was routed through an Indian employer. The Indian addition was therefore unsustainable, and the exclusion of the salary from Indian taxation was upheld. Case-Laws Income Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239045