https://www.taxtmi.com/caselaws?id=309195 Under the India-China tax treaty, remuneration and bonus received by a non-resident employee resident in China for services rendered in China were held not to qualify for exemption under Article 15(1) on the facts found. The Tribunal followed its earlier view on the same treaty provisions and rejected the claim that the amounts were outside Indian tax net. The bonus component was therefore sustained as taxable in India, and the assessee's treaty-based exemption claim failed. en-us Fri, 06 Jan 2017 00:00:00 +0530 Thu, 17 Aug 2023 07:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309195 Under the India-China tax treaty, remuneration and bonus received by a non-resident employee resident in China for services rendered in China were held not to qualify for exemption under Article 15(1) on the facts found. The Tribunal followed its earlier view on the same treaty provisions and rejected the claim that the amounts were outside Indian tax net. The bonus component was therefore sustained as taxable in India, and the assessee's treaty-based exemption claim failed. Case-Laws Income Tax Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309195