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Receipt of NRI salary in India by exercising employment in Singapore should not be taxable in India subject to verification by AO
Case Law Details
- Case Name
- ITO Vs Mani Rajesh (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Chennai
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ITO Vs Mani Rajesh (ITAT Chennai)
Conclusion: Salary received by a Non-Resident of India (NRI) in India by exercising employment in Singapore should not be taxed in India as assessee would be entitled for the benefit of Article 15 of relevant DTAA which provided that the salary would be taxable in the country wherein the employment was exercised and the same would be subject to verification by AO that this income had already been offered to tax in Singapore and assessee had paid due taxes. AO would also verify that no credit of Taxes paid in India had been taken by assessee in...
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