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Case Law Details

Case Name : Durga Prasad Sana Vs ITO (ITAT Hyderabad)
Related Assessment Year : 2018-19
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Durga Prasad Sana Vs ITO (ITAT Hyderabad)

The recent Income Tax Appellate Tribunal (ITAT) Hyderabad case of Durga Prasad Sana Vs ITO brings into focus the tax implications of foreign assignment allowances for Indian residents working abroad. The crux of the case was whether the foreign assignment allowance received by the assessee (Durga Prasad Sana), who was stationed in Abu Dhabi, should be taxed in India or not.

The Background

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