Assessee, a non-resident Indian, received salary for services rendered in UAE and Ireland. Assessing Officer made addition to income of assessee on account of salary received by him. On appeal the Tribunal held that since salary was paid for services rendered outside India and assessee neither had any rest period nor leave period which was preceded and succeeded by services rendered outside India, it could not be brought to tax in India. (AY. 2019-20)
Sanjay Kumar. v. ACIT (IT) (2024) 206 ITD 14 (Delhi) (Trib.)
S. 9(1)(ii) : Income deemed to accrue or arise in India-Salaries-Income from employment-Others-Non-resident for services rendered outside India-Assessee neither had any rest period nor leave period which was preceded and succeeded by services rendered outside India-Salary received by assessee from outside India could not be taxed in India-DTAA-India-UAE-Ireland. [S.5, 15]