https://www.taxtmi.com/caselaws?id=448570 ITAT Delhi held that salary received by a non-resident employee of an Indian company is not taxable in India when services are rendered outside India. The assessee, deputed to work on an IAEA project in Vienna, Austria, had no rest or leave periods in India. Under Section 9(1)(ii), salary income is taxable only if services are rendered in India. Since the assessee rendered services exclusively outside India as a non-resident, no tax liability arose on the salary and allowances received. Appeals allowed. en-us Thu, 18 Jan 2024 00:00:00 +0530 Tue, 23 Jan 2024 08:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448570 ITAT Delhi held that salary received by a non-resident employee of an Indian company is not taxable in India when services are rendered outside India. The assessee, deputed to work on an IAEA project in Vienna, Austria, had no rest or leave periods in India. Under Section 9(1)(ii), salary income is taxable only if services are rendered in India. Since the assessee rendered services exclusively outside India as a non-resident, no tax liability arose on the salary and allowances received. Appeals allowed. Case-Laws Income Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448570