https://www.taxtmi.com/caselaws?id=395044 Salary credited in India for services rendered in Australia by an assessee treated as a non-resident of India was held to fall within the India-Australia DTAA. The analysis applied section 5(2), section 15(a) and section 9(1)(ii) of the Income-tax Act together with Article 1 and Article 15(1) of the treaty, and treated salary taxation on an accrual basis. Because the assessee was a resident of Australia and the employment was exercised in Australia, the remuneration was taxable only in Australia, notwithstanding receipt in India. The foreign tax credit reasoning relied on was found inapplicable on the facts. en-us Fri, 28 Feb 2020 00:00:00 +0530 Sat, 02 May 2020 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395044 Salary credited in India for services rendered in Australia by an assessee treated as a non-resident of India was held to fall within the India-Australia DTAA. The analysis applied section 5(2), section 15(a) and section 9(1)(ii) of the Income-tax Act together with Article 1 and Article 15(1) of the treaty, and treated salary taxation on an accrual basis. Because the assessee was a resident of Australia and the employment was exercised in Australia, the remuneration was taxable only in Australia, notwithstanding receipt in India. The foreign tax credit reasoning relied on was found inapplicable on the facts. Case-Laws Income Tax Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395044