https://www.taxtmi.com/caselaws?id=420966 Section 90 permits a resident assessee to invoke a tax treaty where its provisions are more beneficial than the Income-tax Act, even though domestic law would otherwise tax on the basis of residence. On the facts discussed, salary earned in the United States was claimed to fall under Article 16 of the India-US DTAA, and the relevant stay condition in the other contracting state was said to be satisfied. The lower authorities' reliance on residence under the Act was rejected in principle because treaty relief was not excluded by Indian residence. As the period of stay was not rebutted, the treaty rule for dependent personal services governed the taxability of the foreign salary, and the addition was deleted. en-us Wed, 02 Mar 2022 00:00:00 +0530 Thu, 14 Apr 2022 08:09:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420966 Section 90 permits a resident assessee to invoke a tax treaty where its provisions are more beneficial than the Income-tax Act, even though domestic law would otherwise tax on the basis of residence. On the facts discussed, salary earned in the United States was claimed to fall under Article 16 of the India-US DTAA, and the relevant stay condition in the other contracting state was said to be satisfied. The lower authorities' reliance on residence under the Act was rejected in principle because treaty relief was not excluded by Indian residence. As the period of stay was not rebutted, the treaty rule for dependent personal services governed the taxability of the foreign salary, and the addition was deleted. Case-Laws Income Tax Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420966