https://www.taxtmi.com/caselaws?id=761879 ITAT Chennai held that salary income of a non-resident employee seconded to UK assignment was not taxable in India. The assessee, a UK tax resident who spent less than 60 days in India during AY 2020-21, was employed by Ernst Young LLP and seconded overseas. Under Article 15(1) of India-UK DTAA, salary for employment exercised in UK is taxable only in UK. The proportionate salary for Indian services was already taxed in India, while UK salary was taxed in UK without claiming foreign tax credit. CIT(A)'s deletion of addition was upheld, deciding in favor of assessee. en-us Mon, 04 Nov 2024 00:00:00 +0530 Tue, 19 Nov 2024 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761879 ITAT Chennai held that salary income of a non-resident employee seconded to UK assignment was not taxable in India. The assessee, a UK tax resident who spent less than 60 days in India during AY 2020-21, was employed by Ernst Young LLP and seconded overseas. Under Article 15(1) of India-UK DTAA, salary for employment exercised in UK is taxable only in UK. The proportionate salary for Indian services was already taxed in India, while UK salary was taxed in UK without claiming foreign tax credit. CIT(A)'s deletion of addition was upheld, deciding in favor of assessee. Case-Laws Income Tax Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761879