Salary received for services rendered outside India not taxable in India under Article 15 (1) of India-Korea DTAA: ITAT [Read Order]

itat delhi - Double Taxation Avoidance Agreement - International taxation and India-Korea DTAA - India-Korea DTAA - Taxscan

The Income Tax Appellate Tribunal ( ITAT ), Delhi bench  held that salary received for services rendered outside india is not taxable in India under Article 15(1)of the India- Korea Double Taxation Avoidance Agreement( DTAA ) The assessee,Amit Laroya  filed his return of income for the assessment year 2018-19. The AO on perusal of Form…

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