https://www.taxtmi.com/caselaws?id=189754 The case involved a U.S. citizen employed by Whirlpool Corporation in India for 76 days during a financial year. The court determined the applicant's non-resident status for tax purposes. Relying on the Double Taxation Avoidance Agreement between the U.S.A. and India, the court concluded that the applicant, whose salary was paid by a foreign employer and not borne by a permanent establishment in India, was not liable to tax in India. Consequently, the court did not address other questions regarding the applicant's tax liability or evaluation of provided amenities. The ruling favored the applicant based on the treaty provisions and specific circumstances. en-us Mon, 18 Jan 1999 00:00:00 +0530 Thu, 19 Jan 2017 16:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189754 The case involved a U.S. citizen employed by Whirlpool Corporation in India for 76 days during a financial year. The court determined the applicant's non-resident status for tax purposes. Relying on the Double Taxation Avoidance Agreement between the U.S.A. and India, the court concluded that the applicant, whose salary was paid by a foreign employer and not borne by a permanent establishment in India, was not liable to tax in India. Consequently, the court did not address other questions regarding the applicant's tax liability or evaluation of provided amenities. The ruling favored the applicant based on the treaty provisions and specific circumstances. Case-Laws Income Tax Mon, 18 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189754