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Income Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Salary income from foreign company for short term foreign ...

Case Laws     Income Tax

February 12, 2024

Salary income from foreign company for short term foreign assignment - The Tribunal held that, the assessee possesses tax residency certificate of United kingdom for a period from 06.04.2013 to 05.04.2014 and the instant year under the appeal pertains to FY 2013-14 and therefore since the assessee has offered to tax for the year in United kingdom, assessee deserves DTAA benefit u/s 90 of the Act. Thus the claim made by the assessee is found to be correct.

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