{"id":47858,"date":"2024-11-16T19:13:41","date_gmt":"2024-11-16T13:43:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/devi-dayal-v-asst-cit-it-2024-109-itr-87-sn-205-itd-299-228-ttj-727-delhitrib\/"},"modified":"2024-11-16T19:13:41","modified_gmt":"2024-11-16T13:43:41","slug":"devi-dayal-v-asst-cit-it-2024-109-itr-87-sn-205-itd-299-228-ttj-727-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/devi-dayal-v-asst-cit-it-2024-109-itr-87-sn-205-itd-299-228-ttj-727-delhitrib\/","title":{"rendered":"Devi Dayal v. Asst. CIT (IT) [2024] 109 ITR 87 (SN) \/ 205 ITD 299 \/228 TTJ 727 (Delhi)(Trib)"},"content":{"rendered":"<h2 style=\"margin-top: 0in;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-size: 12.0pt;line-height: 150%;font-family: 'Verdana',sans-serif;color: windowtext\">The Assessee, an employee of an Indian company, was deputed to work in a project awarded by IAEA, Vienna, Austria and stationed at Vienna and was a non-resident. The salary and the compensatory allowances were paid to the Assessee at Vienna from the company in India which were permissible to be utilized through a credit card which was valid only in Austria. The AO made an addition on account of salary and allowances as the Assessee did not furnish a TRC. The ITAT reproduced the provisions of S. 5 and 9 and observed that the Assessee neither had any rest period nor leave period which is preceded and succeeded by the services rendered outside India. Since, the Assessee, being a non-resident, has rendered services outside India, the salary cannot be taxable in India. (AY. 2016-17 2017-18)<\/span><\/h2>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(ii) : Income deemed to accrue or arise in India-Salaries-Held, the Assessee, being a non-resident, has rendered services outside India, the salary cannot be taxable in India-DTAA-India-Austria [S. 5,15, Art. 15] <\/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-47858","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-crU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47858","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=47858"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47858\/revisions"}],"predecessor-version":[{"id":47859,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47858\/revisions\/47859"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}