https://www.taxtmi.com/caselaws?id=764837 The ITAT Mumbai ruled in favor of the assessee regarding salary earned for services rendered in Egypt but received in India. The CIT(A) had upheld the AO's addition under section 5(2), treating the salary as taxable income deemed to accrue in India. However, the ITAT held that salary received in India for services rendered outside India is not taxable under section 9(1)(ii) of the Act, relying on precedents from ITAT Delhi and Calcutta HC. The AO was directed to delete the addition. en-us Tue, 07 Jan 2025 00:00:00 +0530 Sat, 18 Jan 2025 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764837 The ITAT Mumbai ruled in favor of the assessee regarding salary earned for services rendered in Egypt but received in India. The CIT(A) had upheld the AO's addition under section 5(2), treating the salary as taxable income deemed to accrue in India. However, the ITAT held that salary received in India for services rendered outside India is not taxable under section 9(1)(ii) of the Act, relying on precedents from ITAT Delhi and Calcutta HC. The AO was directed to delete the addition. Case-Laws Income Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764837