https://www.taxtmi.com/caselaws?id=755724 Salary received in India by a non-resident deputed on foreign assignment was held not taxable in India where the employment was exercised in Singapore and the assessee was a Singapore tax resident with a Tax Residency Certificate. The Tribunal applied Article 15 of the India-Singapore DTAA and accepted that administrative payment in India did not alter the source of the employment income. Treaty relief was available on the facts found, subject to verification by the Assessing Officer that the income had actually suffered tax in Singapore and that no foreign tax credit had been claimed there for Indian tax paid. 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 Salary received in India by a non-resident deputed on foreign assignment was held not taxable in India where the employment was exercised in Singapore and the assessee was a Singapore tax resident with a Tax Residency Certificate. The Tribunal applied Article 15 of the India-Singapore DTAA and accepted that administrative payment in India did not alter the source of the employment income. Treaty relief was available on the facts found, subject to verification by the Assessing Officer that the income had actually suffered tax in Singapore and that no foreign tax credit had been claimed there for Indian tax paid. Case-Laws Income Tax Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755724