https://www.taxtmi.com/caselaws?id=468094 Treaty exemption for a non-resident employee's salary depended on proof of residential status, the place and nature of employment services, and supporting assignment and tax-residency records. Because the material before the lower authorities was incomplete and the relevant documents had not been verified, the question whether the salary was taxable in India under Article 16(1) of the India-UK DTAA could not be finally decided. The matter was therefore restored to the Assessing Officer for de novo adjudication after examination of the evidence to be produced by the assessee, with an opportunity of hearing. en-us Thu, 09 Oct 2025 00:00:00 +0530 Wed, 15 Apr 2026 20:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468094 Treaty exemption for a non-resident employee's salary depended on proof of residential status, the place and nature of employment services, and supporting assignment and tax-residency records. Because the material before the lower authorities was incomplete and the relevant documents had not been verified, the question whether the salary was taxable in India under Article 16(1) of the India-UK DTAA could not be finally decided. The matter was therefore restored to the Assessing Officer for de novo adjudication after examination of the evidence to be produced by the assessee, with an opportunity of hearing. Case-Laws Income Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468094