https://www.taxtmi.com/highlights?id=22370 Taxation rights for the salary earned for work done in the USA - India USA DTAA - the situs of accrual is the situs of services rendered which in the instant case is clearly in the USA and the amounts are also received in the USA. Hence, it cannot form part of income taxable in India as per Section 5 - AT en-us Sat, 04 Apr 2015 06:01:08 +0530 Sat, 04 Apr 2015 06:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22370 Taxation rights for the salary earned for work done in the USA - India USA DTAA - the situs of accrual is the situs of services rendered which in the instant case is clearly in the USA and the amounts are also received in the USA. Hence, it cannot form part of income taxable in India as per Section 5 - AT Highlights Income Tax Sat, 04 Apr 2015 06:01:08 +0530 https://www.taxtmi.com/highlights?id=22370