https://www.taxtmi.com/caselaws?id=472181 Salary earned by a Korean resident for services rendered in Korea is not taxable in India merely because it is paid by an Indian employer. For domestic tax purposes, employment income is earned in India only where the related services are rendered there. Article 15(1) of the India-Korea tax treaty protects remuneration from employment exercised outside India. Income voluntarily offered for taxation remains non-taxable where no statutory charging provision applies. en-us Fri, 28 Jun 2024 00:00:00 +0530 Thu, 01 Oct 2026 14:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472181 Salary earned by a Korean resident for services rendered in Korea is not taxable in India merely because it is paid by an Indian employer. For domestic tax purposes, employment income is earned in India only where the related services are rendered there. Article 15(1) of the India-Korea tax treaty protects remuneration from employment exercised outside India. Income voluntarily offered for taxation remains non-taxable where no statutory charging provision applies. Case-Laws Income Tax Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472181