Non-resident’s salary/allowances for services rendered abroad not taxable in India

Yogesh Kotiyal Vs ACIT (ITAT Delhi)

In a significant ruling, the Income Tax Appellate Tribunal (ITAT) Delhi has held that salary and allowances received by a non-resident for services rendered abroad are not taxable in India. This decision was made in the case of Yogesh Kotiyal vs. Assistant Commissioner of Income Tax (ACIT). The ruling provides clarity on the tax obligations of non-residents and the application of the India-Australia Double Taxation Avoidance Agreement (DTAA).

Detailed Analysis

The case centers around Yogesh Kotiyal, an employee of N

Please become a Premium member. If you are already a Premium member, login here to access the full content.