https://www.taxtmi.com/caselaws?id=308519 The Appellate Tribunal ruled in favor of the assessee, holding that salary/allowances received for services performed outside India by a non-resident in India are not taxable in India under Section 5(2) of the Income Tax Act. The Tribunal emphasized the need to prove the actual receipt of foreign allowances outside India to determine tax liability. The decision overturned the lower authorities' assessment and directed the Assessing Officer to delete the addition to the assessee's income, aligning with established legal precedents on this matter. en-us Fri, 28 May 2021 00:00:00 +0530 Fri, 30 Jun 2023 21:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308519 The Appellate Tribunal ruled in favor of the assessee, holding that salary/allowances received for services performed outside India by a non-resident in India are not taxable in India under Section 5(2) of the Income Tax Act. The Tribunal emphasized the need to prove the actual receipt of foreign allowances outside India to determine tax liability. The decision overturned the lower authorities' assessment and directed the Assessing Officer to delete the addition to the assessee's income, aligning with established legal precedents on this matter. Case-Laws Income Tax Fri, 28 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308519