https://www.taxtmi.com/caselaws?id=313589 ITAT Delhi ruled in favor of a non-resident assessee regarding salary taxability. The court held that under Section 9(1)(ii), salary income is taxable in India only if services are rendered in India. Since the assessee rendered services outside India with no rest or leave periods preceded and succeeded by services in India, the salary paid by the Indian company was not taxable in India. The tribunal applied provisions of Sections 5, 9, and 15 to determine that no tax liability arose for the non-resident employee. en-us Wed, 14 Feb 2024 00:00:00 +0530 Mon, 22 Apr 2024 20:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313589 ITAT Delhi ruled in favor of a non-resident assessee regarding salary taxability. The court held that under Section 9(1)(ii), salary income is taxable in India only if services are rendered in India. Since the assessee rendered services outside India with no rest or leave periods preceded and succeeded by services in India, the salary paid by the Indian company was not taxable in India. The tribunal applied provisions of Sections 5, 9, and 15 to determine that no tax liability arose for the non-resident employee. Case-Laws Income Tax Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313589