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:

India-Mauritius DTAA Protocol Notified: Key Tax Implications

  The Government of India has notified the amendment to the Protocol of the India-Mauritius Double Tax Avoidance Agreement (DTAA) on 13 Oct...