https://www.taxtmi.com/caselaws?id=450416 Salary from employment exercised in the USA falls within Article 16 of the India-USA DTAA and is generally taxable in the USA. Section 90 permits application of treaty provisions where they are more beneficial to the taxpayer and does not exclude treaty relief merely because domestic tax-residence provisions apply. The Article 16(2) exception requires all stipulated conditions to be satisfied cumulatively; meeting only the physical-presence condition is insufficient. Accordingly, salary earned in the USA was treated as taxable in the USA rather than India, and the related 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 Salary from employment exercised in the USA falls within Article 16 of the India-USA DTAA and is generally taxable in the USA. Section 90 permits application of treaty provisions where they are more beneficial to the taxpayer and does not exclude treaty relief merely because domestic tax-residence provisions apply. The Article 16(2) exception requires all stipulated conditions to be satisfied cumulatively; meeting only the physical-presence condition is insufficient. Accordingly, salary earned in the USA was treated as taxable in the USA rather than India, and the related addition was deleted. Case-Laws Income Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450416