https://www.taxtmi.com/caselaws?id=789167 The note explains how the India-Kazakhstan DTAA tie-breaker rule can treat an individual as resident of Kazakhstan for an overlapping period when closer personal and economic relations are there, even if domestic law residency continues for the full previous year. On that basis, salary from employment exercised in Kazakhstan was treated as not taxable in India. Rental income from immovable property in London was governed by the India-UK DTAA and was not taxable in India on that basis. Dividend income needed fresh examination under the India-Netherlands DTAA, while interest income from India was protected by the India-Kazakhstan DTAA and taxable only at the treaty rate. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789167 The note explains how the India-Kazakhstan DTAA tie-breaker rule can treat an individual as resident of Kazakhstan for an overlapping period when closer personal and economic relations are there, even if domestic law residency continues for the full previous year. On that basis, salary from employment exercised in Kazakhstan was treated as not taxable in India. Rental income from immovable property in London was governed by the India-UK DTAA and was not taxable in India on that basis. Dividend income needed fresh examination under the India-Netherlands DTAA, while interest income from India was protected by the India-Kazakhstan DTAA and taxable only at the treaty rate. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789167