https://www.taxtmi.com/caselaws?id=450416 ITAT Kolkata held that salary income of an Indian resident employed in USA was taxable in USA, not India, under Indo-US DTAA Article 16. The assessee stayed less than 183 days in USA, but since remuneration was paid by US resident employer, conditions under Article 16(2) clauses (a), (b), and (c) must be read conjunctively and satisfied simultaneously for Indian taxation. As clauses (b) and (c) were not satisfied, Article 16(1) applied, making income taxable in USA where employment was exercised. AO's additions were 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 ITAT Kolkata held that salary income of an Indian resident employed in USA was taxable in USA, not India, under Indo-US DTAA Article 16. The assessee stayed less than 183 days in USA, but since remuneration was paid by US resident employer, conditions under Article 16(2) clauses (a), (b), and (c) must be read conjunctively and satisfied simultaneously for Indian taxation. As clauses (b) and (c) were not satisfied, Article 16(1) applied, making income taxable in USA where employment was exercised. AO's additions were deleted. Case-Laws Income Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450416