https://www.taxtmi.com/caselaws?id=406838 Where a non-resident assessee earned salary and foreign allowances for services rendered outside India, treaty relief under the India-Austria DTAA was available because the substantive conditions for exemption were otherwise satisfied. The Tribunal held that non-production of a Tax Residency Certificate by itself did not justify denial of treaty benefit when non-resident status and foreign employment were established. The addition was therefore held unsustainable and the assessee was entitled to exemption under the treaty. en-us Thu, 22 Apr 2021 00:00:00 +0530 Wed, 28 Jul 2021 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406838 Where a non-resident assessee earned salary and foreign allowances for services rendered outside India, treaty relief under the India-Austria DTAA was available because the substantive conditions for exemption were otherwise satisfied. The Tribunal held that non-production of a Tax Residency Certificate by itself did not justify denial of treaty benefit when non-resident status and foreign employment were established. The addition was therefore held unsustainable and the assessee was entitled to exemption under the treaty. Case-Laws Income Tax Thu, 22 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406838