https://www.taxtmi.com/caselaws?id=32094 Amounts received from an approved superannuation fund were held taxable in India under Article 16(1) of the India-USA DTAA because the payment was received in India from a former employer and related services were rendered in India, so the treaty did not exclude Indian taxability. The claim for exemption under section 10(13) also failed because that provision applies only to payments on retirement at or after the specified age, or on incapacity before such retirement; resignation before the specified age does not satisfy that . Both issues were decided against the applicant. en-us Mon, 31 May 2004 00:00:00 +0530 Thu, 15 Jan 2009 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32094 Amounts received from an approved superannuation fund were held taxable in India under Article 16(1) of the India-USA DTAA because the payment was received in India from a former employer and related services were rendered in India, so the treaty did not exclude Indian taxability. The claim for exemption under section 10(13) also failed because that provision applies only to payments on retirement at or after the specified age, or on incapacity before such retirement; resignation before the specified age does not satisfy that . Both issues were decided against the applicant. Case-Laws Income Tax Mon, 31 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32094