https://www.taxtmi.com/caselaws?id=59723 The Tribunal ruled that the income of Rs. 1,86,000 received by the assessee, a film artiste, for a performance in Canada is taxable solely in Canada under Article 18 of the Indo-Canada treaty. It concluded that the phrase "may be taxed" grants exclusive taxing rights to the source country, Canada, thereby precluding India from taxing this income. The Tribunal set aside the CIT(A)'s order and instructed the AO to exclude the sum from the assessee's taxable income in India, allowing the appeal in favor of the assessee. en-us Mon, 20 Oct 2008 00:00:00 +0530 Fri, 17 Nov 2023 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59723 The Tribunal ruled that the income of Rs. 1,86,000 received by the assessee, a film artiste, for a performance in Canada is taxable solely in Canada under Article 18 of the Indo-Canada treaty. It concluded that the phrase "may be taxed" grants exclusive taxing rights to the source country, Canada, thereby precluding India from taxing this income. The Tribunal set aside the CIT(A)'s order and instructed the AO to exclude the sum from the assessee's taxable income in India, allowing the appeal in favor of the assessee. Case-Laws Income Tax Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59723