https://www.taxtmi.com/caselaws?id=449894 The ITAT Kolkata held that salary income earned by a non-resident Indian employee while rendering services abroad is not taxable in India. The assessee, employed by an Indian company, was posted to UK and offered the salary income to tax there. The court ruled that under Section 5(2)(b) of the Income Tax Act, non-residents are taxable only on income received or accrued in India. Since services were rendered outside India, the salary income was not taxable in India, following the principle that salary accrues where services are performed. 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 The ITAT Kolkata held that salary income earned by a non-resident Indian employee while rendering services abroad is not taxable in India. The assessee, employed by an Indian company, was posted to UK and offered the salary income to tax there. The court ruled that under Section 5(2)(b) of the Income Tax Act, non-residents are taxable only on income received or accrued in India. Since services were rendered outside India, the salary income was not taxable in India, following the principle that salary accrues where services are performed. Case-Laws Income Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449894