Friday, April 15, 2016

Salary of NR for rendering service in US won't be taxed in India as per DTAA even if salary was received in India

The ITAT Jaipur Bench held that where during relevant assessment year, assessee rendered services in USA, salary received by him for such services in India from sister concern of US employer would be exempt from Indian taxation under article 16(1) of Indo-US DTAA. 

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