No Tax on Salary for Non-Resident Assessee Rendering Services Outside India: ITAT

Devi Dayal Vs DCIT (ITAT Delhi) Introduction: The case of Devi Dayal Vs DCIT, adjudicated by ITAT Delhi, pertains to the taxation of salary earned by a non-resident outside India. This article delves into the detailed analysis of the case, examining the legal provisions and ultimately presenting the conclusion reached by the tribunal. Detailed Analysis: The case revolves around the assessment years 2016-17 and 2017-18, where the Assessing Officer (AO) made additions to the assessee’s income due to salary and allowances received from M/s Datamatics Global Services Ltd. While the assessee ...