2013 (1) TMI 508

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....ter II of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The said Sections are part of the charging Sections. Section 5 (2) of the Act provides, amongst others, that the total income of any previous year of a person, who is a non-resident, includes all income from whatever source derived which is received or is deemed to be received in India in such year by or on behalf of such person; or accrues or arises or is deemed to accrue or arise to him in India during such year. At the same time, Section 9(1)(ii) of the Act provides that income which falls under the head "salaries", if it is earned in India shall be regarded as income earned in India. The explanation appended thereto provides that for removal of doubts, it is decl....

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....ither the nationality of those 13 people or the duration of their stay in India, when they worked and were remunerated with the remunerations, which were sought to be included as taxable in India. 3. Having regard to the fact, principally, that those 13 Danish nationals received salaries for services rendered in India, it was held by the Assessing Officer and by the Commissioner of Appeals that those salaries are taxable in India. The matter, then, travelled to the Tribunal at the instance of the assessee. Tribunal noticed the treaties on Double Taxation Avoidance Agreements between the Government of Denmark and the Government of India, whereby it has been specifically provided that the remuneration derived by a resident of either of thos....