https://www.taxtmi.com/caselaws?id=776645 Salary paid in India to a non-resident who was a tax resident of Malaysia was not taxable in India where the employment services were rendered in Malaysia. Section 5(2) brings a non-resident's income into charge only if it is received, deemed to be received, accrued, or deemed to accrue in India, and section 9(1)(ii) deems salary to accrue in India only when earned through services rendered in India. Because the assessee was entitled to the more beneficial Article 16 of the India-Malaysia DTAA under section 90(2), the salary remained taxable only in Malaysia. The treaty relief was allowed and the addition was set aside. en-us Thu, 31 Jul 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776645 Salary paid in India to a non-resident who was a tax resident of Malaysia was not taxable in India where the employment services were rendered in Malaysia. Section 5(2) brings a non-resident's income into charge only if it is received, deemed to be received, accrued, or deemed to accrue in India, and section 9(1)(ii) deems salary to accrue in India only when earned through services rendered in India. Because the assessee was entitled to the more beneficial Article 16 of the India-Malaysia DTAA under section 90(2), the salary remained taxable only in Malaysia. The treaty relief was allowed and the addition was set aside. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776645