Salary earned for services rendered outside India not taxable. Short-term capital gains taxed at 15%. TDS credit after verification. Interest consequential.

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....Salary earned outside India from employment in Korea not taxable in India as per Article 15(1) of India-Korea DTAA since services rendered outside India. Salary offered by assessee in return does not confer taxability if not enabled by law. Short-term capital gains on securities subject to 15% tax u/s 111A, matter remanded to AO for adjudication. Credit for TDS to be allowed after verification by AO. Interest u/s 234B consequential.....