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2003 (2) TMI 166 - ITAT DELHI-C
Extract:
.......er, it is clarified that if such salary is paid inIndiathen the same would become taxable under section 5(2)(a). In the present case, undisputedly such salary was payable and paid outsideIndia. Accordingly, the same are not taxable inIndia. The orders of the CIT(A) are, therefore, upheld. 14. In the result, the appeals of the revenue are dismissed.