The ITAT Delhi ruled that per diem payments received by a non-resident employee from an Indian employer for work done in the UK are not taxable in India under Article 16 of the India-UK DTAA. The tribunal allowed an appeal, deleting an addition of Rs 17.25 lakh to the employee's income.
The Income Tax Appellate Tribunal (ITAT) Delhi ruled that per diem payments to non-resident salaried individuals from Indian employers for overseas work are not taxable under Article 16 of the India-UK Double Tax Avoidance Treaty (DTAA). This decision was made in a case involving an EY India employee working in the UK.
The ITAT Delhi has ruled in favor of an NRI, Mr. Bussi, cancelling a tax notice regarding an Rs 11 lakh cash deposit made during demonetisation. The tribunal accepted that the funds were genuine remittances from the US, rejecting the tax department's claims.
