Saturday International Tax Gyan!! #taxmadeeasy #taxinpic Receipt of salary in India for service rendered in USA from sister concern of US employer, exempt from Indian taxation. [Neeraj Badaya v. Assistant Director of Income-tax, (International Taxation), Jaipur [2016] 67 taxmann.com 240 (Jaipur – Trib.)]
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic Payment made to non-resident for doing copy editing, indexing and proof-reading cannot be considered as fees for technical service.
Saturday International Tax Gyan!! #taxmadeeasy #taxinpicTakeaway: Payment Received for Granting of Access to Data-Base cannot be considered as ‘Royalty’.
Saturday International Tax Gyan!! #taxmadeeasy #taxinpicUnderstanding Tie breaker rule and it’s importance where a person becomes tax resident of two countries.
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