{"id":41550,"date":"2024-04-19T14:31:09","date_gmt":"2024-04-19T09:01:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/prasanth-nandanuru-v-ito-it2023-200-itd-596-225-ttj-110-hydtrib\/"},"modified":"2025-02-17T15:23:32","modified_gmt":"2025-02-17T09:53:32","slug":"prasanth-nandanuru-v-ito-it2023-200-itd-596-225-ttj-110-hydtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prasanth-nandanuru-v-ito-it2023-200-itd-596-225-ttj-110-hydtrib\/","title":{"rendered":"Prasanth Nandanuru v. ITO (IT)(2023) 200 ITD 596\/ 225 TTJ 110\/\/(2024)113 ITR 585   (Hyd)(Trib)"},"content":{"rendered":"<p>Assessee an individual, was employee of Wells India was sent on short term assignment into Wells USA, his salary was taxable in India under provisions of Section 5(2)(a), but because of overriding effect of Section 90, Article 16 of DTAA would prevail over Section 5(2)(a) and, consequently, salary received by assessee in India for services rendered in USA was not liable to tax in India.\u00a0 Followed:<em>\u00a0 <\/em>British Gas India (P) Ltd. [2006] 157 Taxman 225 \/ 287 ITR 462 (AAR) <em>(<\/em>AY. 2019-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(ii) : Income deemed to accrue or arise in India \u2013 Salaries-<br \/>\nShort term assignment \u2013 Service rendered USA-Salaries received in India-Not taxable in India-DTAA-India-USA [S. 5(2)(a) 5(2)(b), 90 Art. 16] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-41550","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aOa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41550","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=41550"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41550\/revisions"}],"predecessor-version":[{"id":51257,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41550\/revisions\/51257"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}