https://www.taxtmi.com/caselaws?id=783966 Salary received by a non-resident for services rendered outside India was examined for taxability under s.5(2)(b) as "income accruing or arising in India." Applying the settled rule that salary accrues at the place where services are actually rendered, and noting the absence of any material showing that services were performed in India (the assessee having worked abroad and stayed in India only briefly), the Tribunal held that the employer's Indian status or payment/disbursement from India does not shift the situs of accrual to India. Consequently, foreign assignment salary for services rendered abroad was held not taxable in India, and the appeal was allowed. en-us Mon, 08 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783966 Salary received by a non-resident for services rendered outside India was examined for taxability under s.5(2)(b) as "income accruing or arising in India." Applying the settled rule that salary accrues at the place where services are actually rendered, and noting the absence of any material showing that services were performed in India (the assessee having worked abroad and stayed in India only briefly), the Tribunal held that the employer's Indian status or payment/disbursement from India does not shift the situs of accrual to India. Consequently, foreign assignment salary for services rendered abroad was held not taxable in India, and the appeal was allowed. Case-Laws Income Tax Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783966