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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Living allowance received in USA is not taxable in India, ...

Income Tax

September 26, 2015

Living allowance received in USA is not taxable in India, therefore, assessees are entitled for exemption u/s 10(14)(i) - assessees would become entitled to get tax credit in respect tax paid on living allowance in USA - AT

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  1. Taxability of Living allowance granted to employees deputed abroad - Since living allowance is not taxable in India. Therefore, assessee cannot claim tax credit in...

  2. Services being provided by the branch office in India to the Head Office in USA - income earned by the assessee from the activities carried on by it is taxable in India - AT

  3. All the evidences establish that assessee was non-resident and earned salary outside India which was received by him outside India and therefore was not taxable in India - AT

  4. Income Taxable in India - Salary - foreign assignment allowance received by the assessee for the services rendered outside India - the foreign assignment allowance that...

  5. Income taxable in India or not - FTS/FIS - payments received by the assessee from its Indian customers on account of Centralized Services - absence of PE in India - The...

  6. Taxation rights for the salary earned for work done in the USA - India USA DTAA - the situs of accrual is the situs of services rendered which in the instant case is...

  7. Fees for technical services (FTS) - India France DTAA - claiming the benefit of the restricted definition under India USA DTAA - Since the assessee has been found not to...

  8. DTAA between India and USA - Royalty income - irrespective of the system of accounting, royalties are taxable on cash basis. - AT

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  10. Income deemed to accrue or arise in India - salary received by the assessee in India for the services rendered in USA - though the provision under section 5(2)(a) of the...

 

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