https://www.taxtmi.com/caselaws?id=27198 The court upheld the Tribunal's decision, allowing an individual to claim exemption from Indian income-tax for salary received from the United States of America Agency for International Development. The agreement between the Governments of India and the United States covered all employees of the U.S.A. government, not just U.S.A. citizens, involved in technical cooperation programs in India. The court found the agreement's language clear and unambiguous, rejecting the argument that it only applied to U.S.A. citizens. Therefore, the individual's salary was exempt from Indian income-tax under the agreement, ruling in favor of the assessee. en-us Tue, 07 Aug 1984 00:00:00 +0530 Thu, 11 Feb 2010 14:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27198 The court upheld the Tribunal's decision, allowing an individual to claim exemption from Indian income-tax for salary received from the United States of America Agency for International Development. The agreement between the Governments of India and the United States covered all employees of the U.S.A. government, not just U.S.A. citizens, involved in technical cooperation programs in India. The court found the agreement's language clear and unambiguous, rejecting the argument that it only applied to U.S.A. citizens. Therefore, the individual's salary was exempt from Indian income-tax under the agreement, ruling in favor of the assessee. Case-Laws Income Tax Tue, 07 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27198