Non-resident's overseas salary from Indian company not taxable under Income Tax Act Sections 5, 9, and 15.

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....Taxability of salary received by non-resident from an Indian company - The ITAT examined the taxability of this income under Sections 5, 9, and 15 of the Income Tax Act. It was observed that since the assessee rendered services outside India and was a non-resident, the salary and allowances could not be taxed in India. - AT....