Salary income from foreign company for short term foreign ...
Individual with UK Tax Residency Certificate Eligible for DTAA Benefits for Fiscal Year 2013-14 Under Income Tax Act.
February 12, 2024
Case Laws Income Tax AT
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.
View Source