The ITAT held that salary received by the assessee in India for ...

Salary earned outside India not taxable per Section 9(1)(ii.

January 20, 2025

Case Laws Income Tax AT

The ITAT held that salary received by the assessee in India for services rendered outside India is not taxable u/s 9(1)(ii), relying on Pramod Kumar [2017 (11) TMI 567 - ITAT Delhi] and Smt. Sumana Bandyopadhyay & Anr [2017 (7) TMI 503 - Calcutta HC]. The AO was directed to delete the addition made. The matter was decided in favour of the assessee.

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The ITAT held that salary received by the assessee in India for ...

Salary earned outside India not taxable per Section 9(1)(ii.

January 20, 2025

Case Laws Income Tax AT

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