Disclose per diem payments in UK ITR
Mr. Saxena, a resident of Bommenahalli Village in Bangalore Rural, received Rs 16 lakh in per diem payments from a multinational company's Indian branch while working abroad. He failed to declare these payments in his Indian Income Tax Return and faced a tax notice demanding an explanation. However, the ITAT Delhi ruled that per diem payments are not taxable for non-resident salaried individuals under the India-UK Double Tax Avoidance Treaty. The tribunal criticized Saxena for not accurately reporting these payments in his UK tax return.
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