https://www.taxtmi.com/caselaws?id=797385 Bona fide delay in pursuing tax appeals should be condoned where there is no deliberate inaction, negligence or undue advantage and refusal would prevent adjudication on the merits. For a non-resident, foreign salary is taxable in India only within the scope of section 5(2), and salary for overseas services is ordinarily earned where those services are rendered. Payment by an Indian employer or Indian tax deduction does not alone establish Indian taxability. Relief under the India-Korea tax treaty requires verification of the Tax Residency Certificate, Korean tax return and evidence of Korean tax payment. The foreign-salary claim requires fresh verification and a reasoned decision after hearing the taxpayer. en-us Wed, 12 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797385 Bona fide delay in pursuing tax appeals should be condoned where there is no deliberate inaction, negligence or undue advantage and refusal would prevent adjudication on the merits. For a non-resident, foreign salary is taxable in India only within the scope of section 5(2), and salary for overseas services is ordinarily earned where those services are rendered. Payment by an Indian employer or Indian tax deduction does not alone establish Indian taxability. Relief under the India-Korea tax treaty requires verification of the Tax Residency Certificate, Korean tax return and evidence of Korean tax payment. The foreign-salary claim requires fresh verification and a reasoned decision after hearing the taxpayer. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797385