The Income Tax Appellate Tribunal (ITAT) has come to the rescue of a salaried individual who was deputed to work outside India, by holding that the salary income (which includes allowances) of a 'non-resident' for services rendered overseas cannot be taxed in India.
In this case, which was heard by the ITAT Delhi bench, Devi Dayal was deputed by his employer - an Indian company engaged in digital technologies - to work on a project in Austria.