Tuesday, 19 November 2013

Accrual of Income from employment could not be taxed in India


Where assessee, a NRI, received salary income in India against employment exercised in U.K. and

offered same for taxation in U.K. in pursuance of article 16, it could not be taxed in India as per

DTAA between India and U.K. (A.Y.2006-07)


ITO v. Sri Sunil Chitranjan Muncif (2013) 58 SOT 356 (Ahd.)(Trib.)

No comments:

Recommendations of 55th GST council meeting | 21 December 2024

  Summary of the relevant updates is provided below for ease of your reference:   A)     Proposals relating to GST law, Compliances an...