https://www.taxtmi.com/caselaws?id=754208 Salary received in India for services performed in China was treated as exempt under Article 15(1) of the India-China DTAA because the income related to employment exercised in China. The assessee was on overseas assignment, stayed only a few days in India, and produced material showing tax residence and tax payment in China. The Tribunal also noted that the relevant income had already been offered to tax in China and no foreign tax credit was claimed in either jurisdiction. On those facts, treaty exemption applied to the salary earned for work done in China. en-us Mon, 10 Jun 2024 00:00:00 +0530 Wed, 19 Jun 2024 08:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754208 Salary received in India for services performed in China was treated as exempt under Article 15(1) of the India-China DTAA because the income related to employment exercised in China. The assessee was on overseas assignment, stayed only a few days in India, and produced material showing tax residence and tax payment in China. The Tribunal also noted that the relevant income had already been offered to tax in China and no foreign tax credit was claimed in either jurisdiction. On those facts, treaty exemption applied to the salary earned for work done in China. Case-Laws Income Tax Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754208