https://www.taxtmi.com/caselaws?id=119357 Expatriate employee remuneration is exempt under Article 15(2) of the India-Russia DTAA only if all three treaty conditions are met, including that the salary is not borne by the employer's permanent establishment in India. The Tribunal distinguished the India-France treaty language considered in Sedco Forex and held that tax payment in Russia was irrelevant to the Indian treaty test. Because the factual question whether the remuneration was borne by the Indian permanent establishment had not been properly verified, the matter was remanded to the CIT(A) for fresh determination after allowing the assessee an opportunity to substantiate its claim. en-us Fri, 06 Jul 2007 00:00:00 +0530 Tue, 10 Jul 2012 16:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119357 Expatriate employee remuneration is exempt under Article 15(2) of the India-Russia DTAA only if all three treaty conditions are met, including that the salary is not borne by the employer's permanent establishment in India. The Tribunal distinguished the India-France treaty language considered in Sedco Forex and held that tax payment in Russia was irrelevant to the Indian treaty test. Because the factual question whether the remuneration was borne by the Indian permanent establishment had not been properly verified, the matter was remanded to the CIT(A) for fresh determination after allowing the assessee an opportunity to substantiate its claim. Case-Laws Income Tax Fri, 06 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119357