https://www.taxtmi.com/highlights?id=84079 The assessee's income earned in the USA is taxable in India. The tie-breaker test under Article 4 of the India-US DTAA is not applicable, as the assessee's centre of vital interest remained in India. While the income is includable in the total income u/s 5 of the Income Tax Act, the Appellate Tribunal directed the Assessing Officer to grant credit for taxes paid abroad by the assessee on the same income to avoid double taxation. en-us Wed, 18 Dec 2024 08:58:08 +0530 Wed, 18 Dec 2024 08:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84079 The assessee's income earned in the USA is taxable in India. The tie-breaker test under Article 4 of the India-US DTAA is not applicable, as the assessee's centre of vital interest remained in India. While the income is includable in the total income u/s 5 of the Income Tax Act, the Appellate Tribunal directed the Assessing Officer to grant credit for taxes paid abroad by the assessee on the same income to avoid double taxation. Highlights Income Tax Wed, 18 Dec 2024 08:58:08 +0530 https://www.taxtmi.com/highlights?id=84079