There was no taxability arising on the salary/allowances received by the assessee since the assessee was a non-resident and has rendered services outside India
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that a non-resident’s salary or allowance for services rendered abroad is not taxable in India. During Assessment year 2020-21, the Assessee,Yogesh Kotiyal an employee of Nokia Solutions and Networks India Private Limited (‘Nokia India’) was on an overseas assignment to Australia and …
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