Salary earned outside India not taxable per Section 9(1)(ii).

The ITAT held that salary received by the assessee in India for services rendered outside India is not taxable u/s 9(1)(ii), relying on Pramod Kumar [2017 (11) TMI 567 - ITAT Delhi] and Smt. Sumana Bandyopadhyay & Anr [2017 (7) TMI 503 - Calcutta HC]. The AO was directed to delete the addition made. The matter was decided in favour of the assessee. .....

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