Corporate tax alert has been saved
Corporate tax alert
Salary received in India for services rendered in USA, not taxable
The Hyderabad Bench of the Income-tax Appellate Tribunal (ITAT) has rendered its decision that while salary paid by an Indian company to its employee (who was non-resident of India) for services rendered in USA, but received in India, was taxable in India under the Income-tax Act, 1961, as per the provisions of Article 16 of the India-USA tax treaty, such salary is not taxable in India.
