https://www.taxtmi.com/caselaws?id=449455 The Appellate Tribunal ruled in favor of the non-resident Indian assessee, allowing the appeal regarding the taxability of salary income in India. The Tribunal recognized the validity of the tax residency certificate from the UK, confirming the assessee's eligibility for Double Taxation Avoidance Agreement (DTAA) benefits under Section 90. Consequently, the Tribunal deleted the addition of the salary income made by the tax authorities, as the income was already taxed in the UK, thereby not taxable in India. en-us Fri, 09 Feb 2024 00:00:00 +0530 Mon, 12 Feb 2024 10:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449455 The Appellate Tribunal ruled in favor of the non-resident Indian assessee, allowing the appeal regarding the taxability of salary income in India. The Tribunal recognized the validity of the tax residency certificate from the UK, confirming the assessee's eligibility for Double Taxation Avoidance Agreement (DTAA) benefits under Section 90. Consequently, the Tribunal deleted the addition of the salary income made by the tax authorities, as the income was already taxed in the UK, thereby not taxable in India. Case-Laws Income Tax Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449455