https://www.taxtmi.com/caselaws?id=441838 Salary paid to a non-resident is taxable in India only to the extent it is attributable to services rendered in India; the foreign component linked to services performed in China falls outside Indian taxation under Section 5(2) read with Sections 9(1)(ii) and 15 of the Income-tax Act. Treaty relief under Article 15(1) of the India-China DTAA cannot be denied merely because the recipient is non-resident, and the article governs salary for employment exercised outside India. The Indian tax assessment must therefore exclude the foreign-sourced salary component while retaining taxability only for the India-related portion. en-us Fri, 11 Aug 2023 00:00:00 +0530 Thu, 17 Aug 2023 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441838 Salary paid to a non-resident is taxable in India only to the extent it is attributable to services rendered in India; the foreign component linked to services performed in China falls outside Indian taxation under Section 5(2) read with Sections 9(1)(ii) and 15 of the Income-tax Act. Treaty relief under Article 15(1) of the India-China DTAA cannot be denied merely because the recipient is non-resident, and the article governs salary for employment exercised outside India. The Indian tax assessment must therefore exclude the foreign-sourced salary component while retaining taxability only for the India-related portion. Case-Laws Income Tax Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441838