Non-resident individual seconded on overseas assignment to UK - ...

Salary for overseas assignment taxable only in host country under India-UK DTAA.

Case Laws Income Tax

November 19, 2024

Non-resident individual seconded on overseas assignment to UK - Salary received for employment exercised in UK taxable only in UK under Article 15(1) of India-UK DTAA, not taxable in India. Proportionate salary for services rendered in India offered to tax in India, balance salary offered to tax in UK, no foreign tax credit claimed. Identical issue decided in favor of assessee in Nanthakumar Murugesan case. Appellate Tribunal upheld deleting the addition made by lower authorities, deciding in favor of assessee on taxability of salary earned during overseas assignment.

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Non-resident individual seconded on overseas assignment to UK - ...

Salary for overseas assignment taxable only in host country under India-UK DTAA.

Case Laws Income Tax

November 19, 2024

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