https://www.taxtmi.com/caselaws?id=434765 A non-resident's salary credited in India for services rendered in the United States was treated as not taxable in India because section 90 gives overriding effect to the more beneficial India-US DTAA. Under Article 16(1), employment income is taxable only in the State where the employment is exercised, and on the stated facts the services were exercised in the United States. Section 5(2)(a) could otherwise bring receipt in India within the charge, but the treaty provision prevailed and excluded the salary from Indian tax. en-us Tue, 28 Feb 2023 00:00:00 +0530 Mon, 12 Aug 2024 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434765 A non-resident's salary credited in India for services rendered in the United States was treated as not taxable in India because section 90 gives overriding effect to the more beneficial India-US DTAA. Under Article 16(1), employment income is taxable only in the State where the employment is exercised, and on the stated facts the services were exercised in the United States. Section 5(2)(a) could otherwise bring receipt in India within the charge, but the treaty provision prevailed and excluded the salary from Indian tax. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434765