https://www.taxtmi.com/caselaws?id=755653 Salary paid to a non-resident for employment exercised in Korea was not taxable in India because the services were rendered entirely outside India. Under section 9, salary is deemed to accrue or arise in India only to the extent it is payable for services rendered in India, including connected rest or leave periods, so foreign-exercised employment income did not fall within the deeming rule. Article 15(1) of the India-Korea DTAA also exempted the income where the employee was resident in Korea and the employment was outside India. Tax deducted at source in India, or voluntary disclosure in an Indian return, did not by itself create taxability under law. en-us Tue, 28 Nov 2023 00:00:00 +0530 Tue, 16 Jul 2024 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755653 Salary paid to a non-resident for employment exercised in Korea was not taxable in India because the services were rendered entirely outside India. Under section 9, salary is deemed to accrue or arise in India only to the extent it is payable for services rendered in India, including connected rest or leave periods, so foreign-exercised employment income did not fall within the deeming rule. Article 15(1) of the India-Korea DTAA also exempted the income where the employee was resident in Korea and the employment was outside India. Tax deducted at source in India, or voluntary disclosure in an Indian return, did not by itself create taxability under law. Case-Laws Income Tax Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755653