https://www.taxtmi.com/caselaws?id=9398 Employment remuneration of non-resident employees was held not taxable in India under article 16(2)(c) of the India-Italy tax treaty because the treaty conditions had to be cumulatively satisfied and the salary cost was not borne by the employer's permanent establishment or fixed base in India. The salaries were paid in Italy, and the Indian receipts were not used for salary payments, so the exemption applied. The domestic deeming rule under section 9 did not override the treaty, as the agreement prevailed under section 90. The argument based on section 17(2)(iv) was also rejected. en-us Thu, 23 Dec 2004 00:00:00 +0530 Mon, 22 Jun 2009 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9398 Employment remuneration of non-resident employees was held not taxable in India under article 16(2)(c) of the India-Italy tax treaty because the treaty conditions had to be cumulatively satisfied and the salary cost was not borne by the employer's permanent establishment or fixed base in India. The salaries were paid in Italy, and the Indian receipts were not used for salary payments, so the exemption applied. The domestic deeming rule under section 9 did not override the treaty, as the agreement prevailed under section 90. The argument based on section 17(2)(iv) was also rejected. Case-Laws Income Tax Thu, 23 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9398