https://www.taxtmi.com/highlights?id=56342 Accrual of income in India - Taxation of ESOP benefit - In the absence of nexus of ‘other similar benefits’, as wages and salaries, received by the assessee vis-à-vis his employment in the U.A.E., the treaty protection of the said income in India cannot be available to a resident of the U.A.E. - AT en-us Sat, 16 Jan 2021 11:04:09 +0530 Sat, 16 Jan 2021 11:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56342 Accrual of income in India - Taxation of ESOP benefit - In the absence of nexus of ‘other similar benefits’, as wages and salaries, received by the assessee vis-à-vis his employment in the U.A.E., the treaty protection of the said income in India cannot be available to a resident of the U.A.E. - AT Highlights Income Tax Sat, 16 Jan 2021 11:04:09 +0530 https://www.taxtmi.com/highlights?id=56342