https://www.taxtmi.com/caselaws?id=287799 Treaty relief under the India-China DTAA was tested against Article 23 and section 5(2), and the claimed exemption for salary income failed because the treaty conditions for eliminating double taxation were not satisfied on the assessee's non-resident status; the salary was therefore taxable in India. The estimated house-property rental income lacked adequate supporting verification, so the matter was sent back to the Assessing Officer for fresh examination after giving an opportunity of hearing. The appeal thus succeeded only to the limited extent of remand on the rental-income issue, while the salary exemption claim was rejected. en-us Fri, 05 Aug 2016 00:00:00 +0530 Mon, 04 May 2020 12:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287799 Treaty relief under the India-China DTAA was tested against Article 23 and section 5(2), and the claimed exemption for salary income failed because the treaty conditions for eliminating double taxation were not satisfied on the assessee's non-resident status; the salary was therefore taxable in India. The estimated house-property rental income lacked adequate supporting verification, so the matter was sent back to the Assessing Officer for fresh examination after giving an opportunity of hearing. The appeal thus succeeded only to the limited extent of remand on the rental-income issue, while the salary exemption claim was rejected. Case-Laws Income Tax Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287799