https://www.taxtmi.com/caselaws?id=274425 The judgment upheld the tax liability on foreign allowances received by a non-resident in India, including salary income, deeming it taxable under Section 5(2) of the Act. The appeal challenging the taxability and exemption claims was dismissed, with the court considering evidence such as bank statements and the employer's TDS deductions. The decision emphasized the location of receipt, nature of services, and employer-employee relationship in determining tax liability, ultimately affirming the lower authorities' view on the matter. en-us Fri, 29 Apr 2016 00:00:00 +0530 Mon, 13 Aug 2018 20:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274425 The judgment upheld the tax liability on foreign allowances received by a non-resident in India, including salary income, deeming it taxable under Section 5(2) of the Act. The appeal challenging the taxability and exemption claims was dismissed, with the court considering evidence such as bank statements and the employer's TDS deductions. The decision emphasized the location of receipt, nature of services, and employer-employee relationship in determining tax liability, ultimately affirming the lower authorities' view on the matter. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274425