https://www.taxtmi.com/caselaws?id=287995 The Tribunal upheld the decision of the First Appellate Authority, ruling that the salary earned by the appellant, a tax resident of Philippines, for work done in Philippines while on an international assignment is not taxable in India. The Tribunal relied on the provisions of the India-Philippines Double Taxation Avoidance Agreement, specifically Article 16(1), to determine the taxability of the income. The appeal filed by the Revenue against the order of the First Appellate Authority was dismissed. en-us Fri, 21 Sep 2012 00:00:00 +0530 Wed, 13 May 2020 16:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287995 The Tribunal upheld the decision of the First Appellate Authority, ruling that the salary earned by the appellant, a tax resident of Philippines, for work done in Philippines while on an international assignment is not taxable in India. The Tribunal relied on the provisions of the India-Philippines Double Taxation Avoidance Agreement, specifically Article 16(1), to determine the taxability of the income. The appeal filed by the Revenue against the order of the First Appellate Authority was dismissed. Case-Laws Income Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287995