https://www.taxtmi.com/highlights?id=68571 Income deemed to accrue or arise in India - salary received by the assessee in India for the services rendered in USA - though the provision under section 5(2)(a) of the Act fastens tax liability on the assessee, but, because of the overriding effect of section 90 of the Act, article 16 of the DTAA would prevail over the 5(2)(a) of the Act and consequently, the salary received by the assessee in India for the services rendered in USA are not liable to tax in India. - AT en-us Fri, 03 Mar 2023 08:38:44 +0530 Fri, 03 Mar 2023 08:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68571 Income deemed to accrue or arise in India - salary received by the assessee in India for the services rendered in USA - though the provision under section 5(2)(a) of the Act fastens tax liability on the assessee, but, because of the overriding effect of section 90 of the Act, article 16 of the DTAA would prevail over the 5(2)(a) of the Act and consequently, the salary received by the assessee in India for the services rendered in USA are not liable to tax in India. - AT Highlights Income Tax Fri, 03 Mar 2023 08:38:44 +0530 https://www.taxtmi.com/highlights?id=68571