https://www.taxtmi.com/caselaws?id=774977 Salary earned by a non-resident who was also a tax resident of China, for employment actually exercised in China, was held taxable only in China under Article 15(1) of the India-China DTAA. The fact that the payroll was maintained in India and the salary was credited from India did not change the situs of employment or the character of the income. Since the services were rendered outside India, Sections 5(2), 9(1)(ii) and 15(a) did not bring the salary to tax in India, and treaty relief under Section 90 was available. en-us Mon, 07 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774977 Salary earned by a non-resident who was also a tax resident of China, for employment actually exercised in China, was held taxable only in China under Article 15(1) of the India-China DTAA. The fact that the payroll was maintained in India and the salary was credited from India did not change the situs of employment or the character of the income. Since the services were rendered outside India, Sections 5(2), 9(1)(ii) and 15(a) did not bring the salary to tax in India, and treaty relief under Section 90 was available. Case-Laws Income Tax Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774977