Salary for international assignment subjected to tax in UK is not taxable in India

Sanjay Ajit Vs ITO (ITAT Chennai) ITAT Chennai held that salary received for international assignment which is subjected to tax in UK could not be taxed in India. Accordingly, claim of the assessee allowed. Facts- The assessee being non-resident individual filed return of income declaring income of Rs.2295/- and claiming refund of Rs.10.08 Lacs. The assessee earned salary of Rs.39.47 Lacs from his employer M/s Oracle Financial Services Software Ltd. (OFSSL) and claimed salary to be exempt to the extent of Rs.39.41 Lacs under Article 16(1) of India-UK DTAA. AO held an opinion that India being t...