https://www.taxtmi.com/caselaws?id=13672 Remuneration paid to pilots and engineers under the India-Italy Double Taxation Avoidance Agreement was treated as outside Indian tax where the treaty conditions in article 16(2) were satisfied. The Tribunal found that the salaries were not borne by the permanent establishment in India and that all requirements for treaty protection were met, so the income could not be taxed under domestic law to the extent covered by article 16(2)(c). The analysis reinforces that, under section 90 of the Income-tax Act, the applicable tax treaty prevails where its conditions are fulfilled. en-us Mon, 11 Apr 2005 00:00:00 +0530 Sun, 06 Feb 2011 02:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13672 Remuneration paid to pilots and engineers under the India-Italy Double Taxation Avoidance Agreement was treated as outside Indian tax where the treaty conditions in article 16(2) were satisfied. The Tribunal found that the salaries were not borne by the permanent establishment in India and that all requirements for treaty protection were met, so the income could not be taxed under domestic law to the extent covered by article 16(2)(c). The analysis reinforces that, under section 90 of the Income-tax Act, the applicable tax treaty prevails where its conditions are fulfilled. Case-Laws Income Tax Mon, 11 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13672