https://www.taxtmi.com/caselaws?id=394028 Salary income and foreign allowance paid for employment exercised in Austria were treated as exempt from Indian tax under Article 15(1) of the India-Austria DTAA because the assessee was a non-resident in India and a tax resident of Austria. The absence of a Tax Residency Certificate was not treated as an absolute bar to treaty relief where the surrounding facts established genuine entitlement, and section 90(4) could not override the treaty on those facts. The domestic charging provisions yielded to the treaty to the extent of inconsistency, so the tax addition was deleted and treaty-based exemption allowed. en-us Thu, 05 Mar 2020 00:00:00 +0530 Sat, 28 Mar 2020 11:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394028 Salary income and foreign allowance paid for employment exercised in Austria were treated as exempt from Indian tax under Article 15(1) of the India-Austria DTAA because the assessee was a non-resident in India and a tax resident of Austria. The absence of a Tax Residency Certificate was not treated as an absolute bar to treaty relief where the surrounding facts established genuine entitlement, and section 90(4) could not override the treaty on those facts. The domestic charging provisions yielded to the treaty to the extent of inconsistency, so the tax addition was deleted and treaty-based exemption allowed. Case-Laws Income Tax Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394028