https://www.taxtmi.com/caselaws?id=800325 Taxability of salary from foreign employment depends on the individual's non-resident status and whether the income accrued in India. Employment records showing work for a foreign entity abroad, together with passport entries and NRE account records evidencing USD receipt, are relevant to those questions. The absence of foreign tax returns, a tax residency certificate, or proof of foreign tax payment alone does not establish that the salary accrued in India or justify Indian taxation. en-us Wed, 23 Sep 2026 00:00:00 +0530 Mon, 05 Oct 2026 08:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800325 Taxability of salary from foreign employment depends on the individual's non-resident status and whether the income accrued in India. Employment records showing work for a foreign entity abroad, together with passport entries and NRE account records evidencing USD receipt, are relevant to those questions. The absence of foreign tax returns, a tax residency certificate, or proof of foreign tax payment alone does not establish that the salary accrued in India or justify Indian taxation. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800325