https://www.taxtmi.com/caselaws?id=355099 Salary and perquisites paid in India to an employee deputed to the USA were held not taxable in India for the period services were rendered outside India, because salary is earned where the employment is exercised and the India-USA DTAA allocated taxing rights accordingly; no withholding obligation under section 192 arose on that amount. For the later period, when the employee became resident in India, the employer could take account of foreign tax credit for taxes paid in the USA while computing tax deductible at source under section 192(2), subject to the employee furnishing the necessary particulars. en-us Mon, 29 Jan 2018 00:00:00 +0530 Wed, 28 Feb 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355099 Salary and perquisites paid in India to an employee deputed to the USA were held not taxable in India for the period services were rendered outside India, because salary is earned where the employment is exercised and the India-USA DTAA allocated taxing rights accordingly; no withholding obligation under section 192 arose on that amount. For the later period, when the employee became resident in India, the employer could take account of foreign tax credit for taxes paid in the USA while computing tax deductible at source under section 192(2), subject to the employee furnishing the necessary particulars. Case-Laws Income Tax Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355099