https://www.taxtmi.com/caselaws?id=187758 Foreign salary was taxable in India only to the extent it related to services actually rendered in India under the applicable treaty, so salary for periods worked outside India was excluded. Compulsory French social security contributions were treated as a diversion of income by overriding title because the levy operated as a prior charge at the earning stage, not as a post-receipt application of income, so only net salary was taxable. en-us Sun, 19 Jan 1997 00:00:00 +0530 Fri, 04 Nov 2016 18:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187758 Foreign salary was taxable in India only to the extent it related to services actually rendered in India under the applicable treaty, so salary for periods worked outside India was excluded. Compulsory French social security contributions were treated as a diversion of income by overriding title because the levy operated as a prior charge at the earning stage, not as a post-receipt application of income, so only net salary was taxable. Case-Laws Income Tax Sun, 19 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187758