Addition of exempt salary income earned in the UAE by a ...

Non-resident's UAE salary exempt from tax after proving employment & income details.

Case Laws Income Tax

September 14, 2024

Addition of exempt salary income earned in the UAE by a non-resident assessee during the relevant assessment year. The assessee had stayed in India for only 20 days and was employed in the UAE, earning salary from Al Kayed Workshop. The assessee provided a salary certificate from the employer, along with eligible emoluments for the period from 01.04.2016 to 31.07.2017 (A.Y 2017-18), which was accepted by the CIT(A). The assessee also submitted a general ledger account maintained by the company, showing amounts credited as eligible salary and withdrawn for personal use/investments. The ITAT held that the assessee had proved the amount was earned from the company outside India, supported by proof of employment in the UAE, salary certificate, and ledger account. No interference was required with the CIT(A)'s decision, and the Revenue's appeal was dismissed.

View Source

← Previous Next →

Addition of exempt salary income earned in the UAE by a ...

Non-resident's UAE salary exempt from tax after proving employment & income details.

Case Laws Income Tax

September 14, 2024

You may also like:

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

Validity of assessment order passed within statutory time limit prescribed u/s 153 upheld. Issuance of fresh notice u/s 143(2) by successor AO not mandated by law....

Income accrued/taxable in India - Tax Resident - The assessee before us is certainly an Indian national, but he is admittedly resident in the UAE so far as his...

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...

Accrual of income in India - Taxation of ESOP benefit - In the absence of nexus of ‘other similar benefits’, as wages and salaries, received by the assessee vis-à-vis...

Taxability of salary received by non-resident from an Indian company - The ITAT examined the taxability of this income under Sections 5, 9, and 15 of the Income Tax Act....

Income taxable in India or not - Salary income - Australia assignment period - incomes deemed to accrue or arise in India as assessee is a non-resident - Despite...

This case deals with the disallowance of expenditure u/s 14A of the Income Tax Act, which pertains to expenditure incurred in relation to exempt income. The key points...

Applicability of provision u/s 172 for shipping business of non-resident - benefit as per DTAA between India & UAE - Merely Partner’s/Director’s nationality will not...

The assessee company was denied exemption under Article 13(3B) and 13(4) of the India-Mauritius Treaty, and its capital gains from sale of shares, futures, and options...

Taxability of dividend as declared, distributed or paid by a domestic company to a non-resident shareholder(s) which attracts Additional Income Tax (Tax on Distributed...

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...

Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates...

This case deals with the issue of whether GST/service tax amount should be included while computing the gross receipts u/s 44BB for a non-resident company engaged in...

Benefits of India UAE Double Taxation Avoidance Agreement - the assessee company is a resident of the UAE, in terms of requirements of article 4(1)(b) of the Indo-UAE...

Quick Updates: