https://www.taxtmi.com/caselaws?id=450468 Residence and treaty allocation under the India-US tax treaty determine whether salary is taxable in India or only in the State where the employment is exercised. The text states that the assessee's residential status was examined under section 6 of the Income-tax Act and Article 4 of the treaty, and that stronger personal and economic ties were in India while the employment was exercised in the United States. On that basis, Article 16(1) was treated as the default rule, and Article 16(2) applied only if all its cumulative conditions were satisfied. Because the exception was not met in full, the salary was treated as taxable in the United States, with relief available under the treaty. 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 Residence and treaty allocation under the India-US tax treaty determine whether salary is taxable in India or only in the State where the employment is exercised. The text states that the assessee's residential status was examined under section 6 of the Income-tax Act and Article 4 of the treaty, and that stronger personal and economic ties were in India while the employment was exercised in the United States. On that basis, Article 16(1) was treated as the default rule, and Article 16(2) applied only if all its cumulative conditions were satisfied. Because the exception was not met in full, the salary was treated as taxable in the United States, with relief available under the treaty. Case-Laws Income Tax Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450468