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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Taxability in India of the salary of its employee, sent abroad ...

Case Laws     Income Tax

February 9, 2018

Taxability in India of the salary of its employee, sent abroad for rendering services to a foreign company - Accrual of income - assessment of income for period of deputation - once the income is taxable in the USA as per DTAA, it is not taxable in India - No withholding tax (TDS) liability - AAR

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  1. Taxability of salary income in India while rendering service in abroad - assessee is NRI - income accrued inside or outside India - assessee is a non-resident employee...

  2. Accrual of income - Taxability in India of the salary of its employees sent abroad for rendering services to a foreign company - As the assignees are not liable to be...

  3. Income accrued in India - Salary income - services rendered outside India - AO objected that evidence was not produced for receiving the foreign allowance outside India...

  4. Taxability of employee cost reimbursements as Fee for Technical Services (FTS) under the India-Japan tax treaty. The assessee, a Japanese company, seconded employees...

  5. Taxability of salary income earned by non-residents from Indian companies. In this Judgement, it was determined that under Section 9(1)(ii) of the Income Tax Act, salary...

  6. Income accrued in India - Article 15(1) of India-Austria DTAA agreement - if services are rendered outside India such income would not be taxable in India - the salary...

  7. The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to...

  8. Export of Business auxiliary service - The appellant promoted the business of such foreign companies in India and as a consideration for this service, the appellant...

  9. Non-resident individual seconded on overseas assignment to UK - Salary received for employment exercised in UK taxable only in UK under Article 15(1) of India-UK DTAA,...

  10. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

  11. The ITAT considered the taxability of salary earned in China by an individual residing in China. The AO argued that the salary was taxable in India due to an existing...

  12. Assessee employed by Indian entity but sent on long-term international assignment to Singapore. Salary received in India for administrative reasons, but employment...

  13. A citizen of a foreign State, resident in India, being an employee of a foreign company or a citizen of India working in India can open foreign currency account with a...

  14. Service rendered in India - “salaries” - for a period not exceeding 183 days - taxability in India - remunerations in view of the treaty, taxable at Denmark and not in India - HC

  15. Demand of service tax on retention money - Engineers sent abroad - that the services rendered by the assessee falls under the Export of service which is eligible for...

 

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