TMI BlogIncome accrued/taxable in India - Tax Resident - The assessee before us is certainly an Indian national,...Income accrued/taxable in India - Tax Resident - The assessee before us is certainly an Indian national, but he is admittedly resident in the UAE so far as his residential status, under the Indo UAE tax treaty is concerned, is of the UAE tax resident. The residuary taxation rights, in terms of the treaty provisions, belong to the residence jurisdiction, but even if that was not to be so, the residence rights can at best go to the source jurisdiction, which in turn refers to a jurisdiction in whi..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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