# Income Tax Appellate Tribunal (ITAT) Delhi

Type: government body

Source: Legal & RegTech Intelligence Brief — https://getlegalbrief.com/entity/income-tax-appellate-tribunal-itat-delhi
Canonical HTML page: https://getlegalbrief.com/entity/income-tax-appellate-tribunal-itat-delhi

## Timeline

- **2026-06**: 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.
- **2019**: 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).
- **2017-03-31**: Assignment ends — Employee completes the UK assignment and returns, with total per-diem payments of Rs 16.17 lakh received during the period.
- **2016-04-01**: 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.

## Recent coverage (1 stories)

### ITAT exempts Rs 17.25 lakh per-diem under India-UK DTAA Article 16
2026-06-28 03:07:04 · Sentiment: Neutral · Impact: 5/10 · Sources: 2

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.
Full story: https://getlegalbrief.com/story/itat-per-diem-relief-india-uk-dtaa-article-16

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