https://www.taxtmi.com/caselaws?id=462798 The ITAT Bangalore ruled in favor of the assessee on salary income taxability for services rendered outside India. The tribunal held that salary income earned while staying abroad did not accrue in India and was therefore not taxable. The court clarified that absence of Tax Residency Certificate (TRC) cannot deny DTAA benefits, as TRC is required only when claiming specific treaty benefits. The assessee provided sufficient evidence of foreign stay, making the salary non-taxable under section 5(2). However, regarding house property income, the tribunal dismissed the assessee's ground, upholding the CIT(Appeals) decision that sustained the addition since no evidence was provided to prove the property was let out only partially during the assessment year. en-us Wed, 31 Oct 2018 00:00:00 +0530 Tue, 15 Jul 2025 14:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462798 The ITAT Bangalore ruled in favor of the assessee on salary income taxability for services rendered outside India. The tribunal held that salary income earned while staying abroad did not accrue in India and was therefore not taxable. The court clarified that absence of Tax Residency Certificate (TRC) cannot deny DTAA benefits, as TRC is required only when claiming specific treaty benefits. The assessee provided sufficient evidence of foreign stay, making the salary non-taxable under section 5(2). However, regarding house property income, the tribunal dismissed the assessee's ground, upholding the CIT(Appeals) decision that sustained the addition since no evidence was provided to prove the property was let out only partially during the assessment year. Case-Laws Income Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462798