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TMI Blog2013 (1) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... xceeding in the aggregate 183 days in the fiscal year of the other country and the remuneration is paid by or on behalf of an employer, who is not a resident of the other country and the remuneration is not borne by a permanent establishment or a fixed base, which the employer has in the other country. Therefore, by reason of the said treaty it was accepted that such income while shall not be deemed to have arisen in India, the same will also not be construed as payable in India as the fact remains that the Tribunal found as a fact that each of those 13 Danish nationals were remunerated in respect of employment in India for a period not exceeding 183 days in the concerned fiscal year and that the remuneration was paid by or on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in India shall be regarded as income earned in India. The explanation appended thereto provides that for removal of doubts, it is declared that income payable for service rendered in India will fall under the head salaries . Respondent/assess is a non-resident company. It was engaged in certain businesses in India. In respect of those businesses it employed 13 people. Each one of them was a Danish national. According to the respondent/assessee, such engagement though entailed those 13 people to receive salaries for work done by them in India, but those salaries were not directly paid by them to those 13 people, instead those were paid to some other non-resident company. Appellant is disputing the said contention. Therefore, the admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nmark and the Government of India, whereby it has been specifically provided that the remuneration derived by a resident of either of those two countries in respect of an employment exercised in the other country shall be taxable only in the country, to which he belongs, if he is present in the other country for a period or periods not exceeding in the aggregate 183 days in the fiscal year of the other country and the remuneration is paid by or on behalf of an employer, who is not a resident of the other country and the remuneration is not borne by a permanent establishment or a fixed base, which the employer has in the other country. Therefore, by reason of the said treaty the Government of India has accepted that such income while shall n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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