Taxation rights for the salary earned for work done in the USA - ...
Case Laws Income Tax
April 4, 2015
Taxation rights for the salary earned for work done in the USA - India USA DTAA - the situs of accrual is the situs of services rendered which in the instant case is clearly in the USA and the amounts are also received in the USA. Hence, it cannot form part of income taxable in India as per Section 5 - AT
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