The Income Tax Appellate Tribunal (ITAT) has ruled in favor of a salaried individual who was working outside of India. The ITAT held that the salary income, including allowances, of a non-resident for services rendered overseas cannot be taxed in India. The case involved Devi Dayal, who was deputed by an Indian company to work on a project in Austria. The salary and compensatory allowance were paid to him overseas, and during assessment, the tax official added the income to be taxed in India. However, the ITAT ruled in favor of Dayal, stating that the income was not taxable in India.