https://www.taxtmi.com/caselaws?id=763227 Salary earned by a non-resident for services rendered in the United Kingdom was not taxable in India merely because it was credited in India. The Tribunal applied the settled rule that income from a foreign assignment remains outside Indian tax charge when the services are performed outside India, and noted that the earnings had been offered to tax in the UK with tax paid there. Relying on co-ordinate bench precedent on materially similar facts, it held that treaty relief was available and the foreign assignment salary was exempt in India. en-us Tue, 03 Sep 2024 00:00:00 +0530 Mon, 16 Dec 2024 08:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763227 Salary earned by a non-resident for services rendered in the United Kingdom was not taxable in India merely because it was credited in India. The Tribunal applied the settled rule that income from a foreign assignment remains outside Indian tax charge when the services are performed outside India, and noted that the earnings had been offered to tax in the UK with tax paid there. Relying on co-ordinate bench precedent on materially similar facts, it held that treaty relief was available and the foreign assignment salary was exempt in India. Case-Laws Income Tax Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763227