https://www.taxtmi.com/caselaws?id=755724 The ITAT Chennai ruled that an assessee employed by an Indian entity but on long-term assignment in Singapore was entitled to treaty benefits under Article 15 of the India-Singapore DTAA. Despite salary being received in India for administrative reasons, since employment was exercised in Singapore and the assessee was a Singapore resident with tax residency certificates, the salary income would be taxable in Singapore where services were rendered. The tribunal directed the AO to verify that income was already taxed in Singapore and no Indian tax credit was claimed there. en-us Mon, 06 Nov 2023 00:00:00 +0530 Thu, 18 Jul 2024 06:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755724 The ITAT Chennai ruled that an assessee employed by an Indian entity but on long-term assignment in Singapore was entitled to treaty benefits under Article 15 of the India-Singapore DTAA. Despite salary being received in India for administrative reasons, since employment was exercised in Singapore and the assessee was a Singapore resident with tax residency certificates, the salary income would be taxable in Singapore where services were rendered. The tribunal directed the AO to verify that income was already taxed in Singapore and no Indian tax credit was claimed there. Case-Laws Income Tax Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755724