https://www.taxtmi.com/caselaws?id=450762 The ITAT Delhi held that salary income of a non-resident Indian is not taxable in India when services are rendered outside India. Under Section 9(1)(ii), salary income is taxable in India only if earned in India through services rendered within the country. Since the assessee rendered services outside India with no rest or leave periods preceded or succeeded by services in India, the salary received was not chargeable to tax in India. The tribunal allowed the assessee's appeals, ruling that no taxability arises on salary/allowances for non-residents providing services abroad. en-us Wed, 14 Feb 2024 00:00:00 +0530 Wed, 13 Mar 2024 08:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450762 The ITAT Delhi held that salary income of a non-resident Indian is not taxable in India when services are rendered outside India. Under Section 9(1)(ii), salary income is taxable in India only if earned in India through services rendered within the country. Since the assessee rendered services outside India with no rest or leave periods preceded or succeeded by services in India, the salary received was not chargeable to tax in India. The tribunal allowed the assessee's appeals, ruling that no taxability arises on salary/allowances for non-residents providing services abroad. Case-Laws Income Tax Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450762