https://www.taxtmi.com/caselaws?id=182062 The case addressed tax issues related to fees paid to Caterpillar Inc., USA, salary received by foreign technicians in the USA, telescoping of tax liabilities, double taxation, and taxability of living expenses and other benefits provided to technicians. The court held that fees paid to Caterpillar-USA for technical services and salaries paid to technicians for services in India are taxable in India. However, living expenses and benefits provided to non-resident technicians are not taxable. The court also ruled that standard deductions and valuation of benefits do not apply to non-resident technicians. en-us Mon, 18 Oct 2004 00:00:00 +0530 Sat, 30 Apr 2016 18:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182062 The case addressed tax issues related to fees paid to Caterpillar Inc., USA, salary received by foreign technicians in the USA, telescoping of tax liabilities, double taxation, and taxability of living expenses and other benefits provided to technicians. The court held that fees paid to Caterpillar-USA for technical services and salaries paid to technicians for services in India are taxable in India. However, living expenses and benefits provided to non-resident technicians are not taxable. The court also ruled that standard deductions and valuation of benefits do not apply to non-resident technicians. Case-Laws Income Tax Mon, 18 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182062