Legal entity
court-decisions is the sole category represented across all 1 tracked stories. Of the tracked stories, 1 of 1 also mention Employee (Individual), the most common co-covered peer. They are less corroborated than the beat average, carrying 2 original sources each against 8.5 for the same window.
Last mentioned: Jun 28, 2026
Entity pulse
Figures are computed live from our source-verified story record — see our methodology for how impact and sentiment are derived.
court-decisions is the sole category represented across all 1 tracked stories. Of the tracked stories, 1 of 1 also mention Employee (Individual), the most common co-covered peer. They are less corroborated than the beat average, carrying 2 original sources each against 8.5 for the same window. Their average consequence score of 5 runs below the beat's 6.2 for that window. We currently track 1 Legal story that mention Her Majesty's Revenue and Customs (HMRC), all published on June 28, 2026.
Computed from the 1 stories linked to this entity, with beat comparisons drawn from all 36 Legal stories published in the same date window. Shares are omitted below five stories and comparisons below a twenty-story baseline.
Coverage cohort
Other entities that clear the same relevance threshold in stories also covering Her Majesty's Revenue and Customs (HMRC). Shared-story counts are live from our verified record — not editorial picks.
ITAT Delhi grants relief
ITAT rules that the per-diem is not taxable in India under Article 16 of the India-UK DTAA, reversing the addition.
Tax department adds per-diem to income
During assessment for AY 2017-18, the Income Tax Department adds the per-diem amount (total dispute Rs 17.25 lakh) as taxable salary under Section 5(2).
Assignment ends
Employee completes the UK assignment and returns, with total per-diem payments of Rs 16.17 lakh received during the period.
UK assignment begins
Employee from Bengaluru starts a one-year assignment at the MNC’s UK branch, triggering non-resident status for FY 2016-17.
A landmark ITAT Delhi ruling holds that per-diem payments to a non-resident employee working in the UK are not taxable in India under the India-UK DTAA. The decision clarifies the treaty override on Section 5(2) and provides a strong precedent for cross-border employment taxation.
Source: economictimes.indiatimes.com · economictimes.indiatimes.com
Her Majesty's Revenue and Customs (HMRC) is linked from 1 story on this site, each scored at or above our 35% relevance threshold — see how these pages are built.
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