https://www.taxtmi.com/caselaws?id=429153 Salary income is taxable with reference to where the employment is actually exercised, so remuneration attributable to services performed in the United Kingdom by a non-resident could not be taxed in India merely because it was received there. The Tribunal applied Sections 15(a), 5(2) and 9(1)(ii) of the Income-tax Act, 1961, and accepted treaty relief under Article 16(1) of the India-UK Double Taxation Avoidance Agreement on the footing that the foreign salary had already been offered to tax in the United Kingdom. Salary attributable to services performed in India remained taxable in India, and the assessment was to be recomputed accordingly. en-us Wed, 07 Sep 2022 00:00:00 +0530 Wed, 19 Oct 2022 09:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429153 Salary income is taxable with reference to where the employment is actually exercised, so remuneration attributable to services performed in the United Kingdom by a non-resident could not be taxed in India merely because it was received there. The Tribunal applied Sections 15(a), 5(2) and 9(1)(ii) of the Income-tax Act, 1961, and accepted treaty relief under Article 16(1) of the India-UK Double Taxation Avoidance Agreement on the footing that the foreign salary had already been offered to tax in the United Kingdom. Salary attributable to services performed in India remained taxable in India, and the assessment was to be recomputed accordingly. Case-Laws Income Tax Wed, 07 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429153