https://www.taxtmi.com/caselaws?id=309196 The Tribunal upheld the disallowance of the exemption claimed by the non-resident assessee under Article 15(1) of the Double Taxation Avoidance Agreement (DTAA) between India and Switzerland. It ruled that the salary received in India for services rendered in Switzerland is taxable under Indian Income Tax laws. The Tribunal clarified that the exemption under Article 15(1) of the DTAA is applicable only to resident Indians, not non-residents, and dismissed the appeal, affirming the taxability of the salary in India. en-us Thu, 16 Nov 2017 00:00:00 +0530 Thu, 17 Aug 2023 07:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309196 The Tribunal upheld the disallowance of the exemption claimed by the non-resident assessee under Article 15(1) of the Double Taxation Avoidance Agreement (DTAA) between India and Switzerland. It ruled that the salary received in India for services rendered in Switzerland is taxable under Indian Income Tax laws. The Tribunal clarified that the exemption under Article 15(1) of the DTAA is applicable only to resident Indians, not non-residents, and dismissed the appeal, affirming the taxability of the salary in India. Case-Laws Income Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309196