https://www.taxtmi.com/caselaws?id=406835 Treaty relief under Article 15(1) of the India-Austria DTAA could not be denied merely because an Austrian Tax Residency Certificate was not produced, as section 90(4) of the Income-tax Act, 1961 could not be applied rigidly to override otherwise established treaty entitlement. On the facts, the salary and foreign allowance were attributable to services rendered outside India, and receipt in India did not change the DTAA position. The assessee, a non-resident, was therefore entitled to exemption under the treaty, and the addition made on salary income and foreign allowance was unsustainable. en-us Thu, 22 Apr 2021 00:00:00 +0530 Sat, 24 Apr 2021 09:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406835 Treaty relief under Article 15(1) of the India-Austria DTAA could not be denied merely because an Austrian Tax Residency Certificate was not produced, as section 90(4) of the Income-tax Act, 1961 could not be applied rigidly to override otherwise established treaty entitlement. On the facts, the salary and foreign allowance were attributable to services rendered outside India, and receipt in India did not change the DTAA position. The assessee, a non-resident, was therefore entitled to exemption under the treaty, and the addition made on salary income and foreign allowance was unsustainable. Case-Laws Income Tax Thu, 22 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406835