https://www.taxtmi.com/caselaws?id=274424 The Tribunal upheld the CIT(A)'s decision in favor of the appellant, a non-resident, regarding the taxability of foreign allowances received in Netherlands. The Tribunal emphasized that income received outside India by a non-resident is not taxable in India under relevant sections of the Income Tax Act. Additionally, the Double Taxation Avoidance Agreement between India and Netherlands prevented double taxation, as the appellant had already paid taxes in Netherlands. The Tribunal relied on case laws to support the decision, directing the deletion of the tax addition made by the Assessing Officer. en-us Wed, 31 Dec 2014 00:00:00 +0530 Mon, 13 Aug 2018 20:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274424 The Tribunal upheld the CIT(A)'s decision in favor of the appellant, a non-resident, regarding the taxability of foreign allowances received in Netherlands. The Tribunal emphasized that income received outside India by a non-resident is not taxable in India under relevant sections of the Income Tax Act. Additionally, the Double Taxation Avoidance Agreement between India and Netherlands prevented double taxation, as the appellant had already paid taxes in Netherlands. The Tribunal relied on case laws to support the decision, directing the deletion of the tax addition made by the Assessing Officer. Case-Laws Income Tax Wed, 31 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274424