https://www.taxtmi.com/caselaws?id=258251 Salary earned for employment exercised in the United States, and taxed there, was treated as outside Indian tax for the relevant assessment year because Article 16(1) of the India-USA DTAA allowed taxation in the other Contracting State and the later section 90(3) clarification could not control that year. Per diem received outside India for services rendered in the United States was also held outside section 5(2) because it was neither received nor accrued in India. The combined treaty and domestic law analysis therefore prevented Indian taxation of both items. en-us Thu, 17 Apr 2014 00:00:00 +0530 Mon, 09 Jun 2014 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258251 Salary earned for employment exercised in the United States, and taxed there, was treated as outside Indian tax for the relevant assessment year because Article 16(1) of the India-USA DTAA allowed taxation in the other Contracting State and the later section 90(3) clarification could not control that year. Per diem received outside India for services rendered in the United States was also held outside section 5(2) because it was neither received nor accrued in India. The combined treaty and domestic law analysis therefore prevented Indian taxation of both items. Case-Laws Income Tax Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258251