Salary not taxable in India in terms of Article 15(1) of India-Netherland DTAA

Amit Jain Vs ACIT (ITAT Delhi)

ITAT Delhi held that salary income not taxable in India both u/s. 9(1) as services are rendered outside India and also not taxable under Article 15(1) of India-Netherland DTAA as required conditions satisfied.

Facts- The assessee, an Indian National was deputed from 01.01.2014 to 31.12.2017 on a long term assignment to Akzo Nobel Decorative Coatings B.V. (Akzo Netherlands), a company incorporated under the laws of the Netherlands. During the

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