LatestIncome Tax 24 June 2026
Indian ITAT Delivers Relief Under DTA to Employee
The Income-tax Appellate Tribunal (ITAT) Delhi, has given relief to an employee who was faced with a Rs 17.25 lakh income being added as taxable salary despite working in the UK. The tribunal noted that the employee's income was exempt under the India-UK Double Taxation Agreement (DTA).
Income Tax Refund Rules India: Spice of Life
An employee, who lives and works in the UK, according to The Economic Times had a chunk of his income added as taxable salary by the Indian government despite him being a UK resident.
- The employee filed his ITR in July 2017, declaring salary and house property income worth Rs 23.94 lakh.
- However, the Indian authorities added Rs 17.25 lakh of his income as taxable salary stating it was taxable in India.
- But wait, the tale gets even more interesting, as he had moved to the UK 6 months before the tax year ended and for the entire year concluded.
- In a DM cost conscience decision, ITAT offers a bouquet of relief, allowing him tax exemption under the India-UK DTAA.
- two assessment years of 2013-14 and 2014-15 which received exemption u/s 90(2) in accordance with the Double Taxation Relief Agreement.
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