Salary earned outside India from employment in Korea not taxable in India as per Article 15(1) of...

Salary earned outside India from employment in Korea not taxable in India as per Article 15(1) of India-Korea DTAA since services rendered outside India. Salary offered by assessee in return does not confer taxability if not enabled by law. Short-term capital gains on securities subject to 15% tax u/s 111A, matter remanded to AO for adjudication. Credit for TDS to be allowed after verification by AO. Interest u/s 234B consequential. .....

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