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2013 (11) TMI 222 - AT - Income TaxTax on salary - Salary received and taxed in U.K. - Whether salary received by assessee shall be taxable in India - Held that:- there is no dispute about the fact that assessee is a NRI and the salary income received by him in India for employment exercised in U.K. has been offered by him for taxation in U.K in pursuance of Article 16 of DTAA with U.K. - The assessee is a resident of UK and UK is the contracting state for tax purpose. Only if the appellant had exercised his employment in India, this may have been taxed in India as per the DTA agreement. Clearly this is not the case. The income from salary received in India for employment exercised in UK is to be clubbed there and has been done by the assessee - Following decision of British Gas India Private Limited, In re [2006 (11) TMI 139 - AUTHORITY FOR ADVANCE RULINGS] - Decided against Revenue.
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