https://www.taxtmi.com/caselaws?id=779965 Salary received in India by a non-resident for services rendered outside India is taxable only if it is received or deemed to be received in India, or accrues or is deemed to accrue in India; for salary, deemed accrual depends on services being rendered in India under section 5(2) read with section 9(1)(ii). The Tribunal noted that the assessee claimed USA treaty residence and produced a US Tax Residency Certificate as additional evidence, and the claim was to be examined on verification of that certificate's authenticity. If the certificate is genuine, relief under section 90 and Article 16(1) of the India-USA DTAA is available. en-us Mon, 22 Sep 2025 00:00:00 +0530 Wed, 15 Oct 2025 15:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779965 Salary received in India by a non-resident for services rendered outside India is taxable only if it is received or deemed to be received in India, or accrues or is deemed to accrue in India; for salary, deemed accrual depends on services being rendered in India under section 5(2) read with section 9(1)(ii). The Tribunal noted that the assessee claimed USA treaty residence and produced a US Tax Residency Certificate as additional evidence, and the claim was to be examined on verification of that certificate's authenticity. If the certificate is genuine, relief under section 90 and Article 16(1) of the India-USA DTAA is available. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779965