https://www.taxtmi.com/caselaws?id=450416 Section 90 permits a treaty override where the India-USA DTAA is more beneficial to the assessee. Under Article 16, salary from employment exercised in the other Contracting State is generally taxable in that State, and the Article 16(2) exception applies only if all stipulated conditions are satisfied together. On the facts, the assessee met only the physical-presence condition and failed the remaining conditions, so the treaty exception was unavailable. The salary earned in the USA was therefore taxable in the USA and not in India, and the corresponding addition was deleted. en-us Mon, 19 Feb 2024 00:00:00 +0530 Tue, 05 Mar 2024 08:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450416 Section 90 permits a treaty override where the India-USA DTAA is more beneficial to the assessee. Under Article 16, salary from employment exercised in the other Contracting State is generally taxable in that State, and the Article 16(2) exception applies only if all stipulated conditions are satisfied together. On the facts, the assessee met only the physical-presence condition and failed the remaining conditions, so the treaty exception was unavailable. The salary earned in the USA was therefore taxable in the USA and not in India, and the corresponding addition was deleted. Case-Laws Income Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450416