Mere Receipt of Salary in India not Trigger Tax if Services Rendered Overseas

Prakash Raman Vs ITO (ITAT Chennai) Salary for Services Abroad Not Taxable in India: Mere Receipt of Salary in India Doesn’t Trigger Tax if Services Rendered Overseas -ITAT Chennai Grants Relief u/s 90 & Article 16 of India-US DTAA- India- US DTAA Protection Upheld: Salary Earned in USA Cannot be Taxed Again in India- ITAT Chennai Directs AO to Grant DTAA Benefit on Foreign Salary In this appeal before the Chennai Bench of Tribunal, the Assessee, a non-resident employee deputed to the United States by Solvacy Specialities India Ltd., contested the taxability of salary income amounting to...