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Income Tax - Highlights / Catch Notes

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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.

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