1999 (1) TMI 537

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....he name of Whirlpool India Holdings Limited which is also incorporated under the laws of the U.S.A. and is a resident of the U.S.A. This subsidiary company has set up a branch office in India. It is in this branch office that the applicant is posted as Vice-President, Refrigeration Business Unit. Under the terms of the contract, the salary of the applicant is payable in the U.S.A. Certain utilities in the host country are also to be paid for by Whirlpool Corporation. The utilities include suitable residential accommodation, company maintained car with driver, payment of electricity and water bills, and payment of other utility bills claimed by the applicant. In addition, tax liability arising in India during the period of assignment is also....

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....anner (see [1991] 187 ITR (St.) 102, 119) : "Article 16. Dependent Personal Services : (1) Subject to the provisions of articles 17 (Director's fees), 18 (Income earned by entertainers and athletes), 19 (Remuneration and pensions in respect of Government service), 20 (Private pensions, annuities, alimony and child support), 21 (Payments received by students and apprentices) and 22 (Payments received by Professors, Teachers and Research Scholars), salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is....