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also submitted a general ledger account maintained by the company, showing amounts credited as eligible salary and withdrawn for personal use/investments.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.

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