https://www.taxtmi.com/caselaws?id=450468 ITAT Kolkata held that salary income of an Indian resident for services rendered in the US is taxable in the US, not India. The tribunal interpreted Article 16(2) of the Indo-US DTAA, ruling that all conditions in clauses (a), (b), and (c) must be satisfied simultaneously for the exception to apply. Since the assessee satisfied only clause (a) but not clauses (b) and (c), Article 16(1) applied, making the income taxable in the US where employment was exercised. The decision favored the assessee. en-us Fri, 01 Mar 2024 00:00:00 +0530 Wed, 08 May 2024 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450468 ITAT Kolkata held that salary income of an Indian resident for services rendered in the US is taxable in the US, not India. The tribunal interpreted Article 16(2) of the Indo-US DTAA, ruling that all conditions in clauses (a), (b), and (c) must be satisfied simultaneously for the exception to apply. Since the assessee satisfied only clause (a) but not clauses (b) and (c), Article 16(1) applied, making the income taxable in the US where employment was exercised. The decision favored the assessee. Case-Laws Income Tax Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450468