[aaykarbhavan] Salary earned from employment in US isn’t taxable in India if employee resides in India for less than 60 days

Salary earned from employment in US isn't taxable in India if employee resides in India for less than 60 days

June 7, 2014[2014] 45 taxmann.com 421 (Hyderabad - Trib.)

IT/ILT: Where assessee, an employee of Indian Company, was sent to USA on Job assignment for 306 days, in terms of article 16 of India - USA DTAA, salary income offered to tax in USA, was to be granted exemption from Indian taxable income of assessee

IT/ILT: In view of provisions of sub-section (2) of section 5, per diem paid in USA was not income received or deemed to be received in India; neither did it accrue or arise in India as it was towards working in USA and, therefore, it could not form part of assessee's taxable income in India

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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