https://www.taxtmi.com/caselaws?id=309195 The Revenue's appeal challenging the denial of exemption under Article 15(1) of the Double Taxation Avoidance Agreement (DTAA) for bonus payments was dismissed. The Assessing Officer's view that the bonus constituted part of remuneration for services in China and was taxable in India was upheld by the CIT(A) and the Tribunal. The dispute revolved around the interpretation of the DTAA between India and China, with the Tribunal ultimately ruling that the assessee, a non-resident, was not eligible for the claimed exemption under Article 15(1). 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 The Revenue's appeal challenging the denial of exemption under Article 15(1) of the Double Taxation Avoidance Agreement (DTAA) for bonus payments was dismissed. The Assessing Officer's view that the bonus constituted part of remuneration for services in China and was taxable in India was upheld by the CIT(A) and the Tribunal. The dispute revolved around the interpretation of the DTAA between India and China, with the Tribunal ultimately ruling that the assessee, a non-resident, was not eligible for the claimed exemption under Article 15(1). Case-Laws Income Tax Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309195