https://www.taxtmi.com/caselaws?id=449894 For a non-resident employee, salary and foreign assignment allowance are taxable in India only if received or deemed to be received in India, or if they accrue or arise in India. Where the services are rendered outside India, the corresponding salary income does not accrue in India and is not taxable in India. The text also states that treaty relief under the India-UK tax treaty should not be denied merely for non-production of a tax residency certificate when the substantive conditions for relief are otherwise met. On these facts, the salary and foreign assignment allowance for overseas services were not taxable in India and the addition was deleted. en-us Tue, 20 Feb 2024 00:00:00 +0530 Thu, 22 Feb 2024 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449894 For a non-resident employee, salary and foreign assignment allowance are taxable in India only if received or deemed to be received in India, or if they accrue or arise in India. Where the services are rendered outside India, the corresponding salary income does not accrue in India and is not taxable in India. The text also states that treaty relief under the India-UK tax treaty should not be denied merely for non-production of a tax residency certificate when the substantive conditions for relief are otherwise met. On these facts, the salary and foreign assignment allowance for overseas services were not taxable in India and the addition was deleted. Case-Laws Income Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449894