Salary accrued for work performed outside India is not taxable in India

Kanagaraj Shanmugam Vs ITO (ITAT Chennai) ITAT Chennai held that as per Sec.9(1)(ii) of the Income Tax Act, salary income could be deemed to accrue or arise in India only if it is earned in India in respect of services rendered in India. Hence, salary income as accrued to the assessee for work performed in UK would not be taxable in India. Facts- The assessee admitted salary income of Rs.37.32 Lacs in the return of income filed on 25.06.2015. However, the return was revised on 26.05.2016 wherein the income was declared as ‘nil’ after claiming exemption under Article 16(1) of India-UK Doubl...