Taxation of Salary for Work in Foreign Jurisdiction Under India-China DTAA

Ramesh Kumar AE Vs ITO (ITAT Chennai)  Introduction: The case of Ramesh Kumar AE Vs ITO (ITAT Chennai) serves as an important legal precedent on the taxation of income accrued in a foreign jurisdiction. In this case, the Income Tax Appellate Tribunal (ITAT) in Chennai examined whether salary earned by an individual for work performed in China could be subject to taxation in India. This analysis unpacks the case, dissecting its various elements, and explains the significance of the judgment. Facts of the Case: The case revolved around Ramesh Kumar AE, an employee of Ford Motor Private Ltd. in...