2024 (12) TMI 896

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..... 2 & 3 the assessee had challenged the applicability of Article 4 of India US DTAA to the case of the assessee. In ground No. 4 the assessee has challenged the denial of benefit of exemption available to the assessee under Article 16 of the India US DTAA. Beside these grounds the assessee has also filed an application on 29.07.2024 and raised additional grounds seeking the benefits of section 90 of the Indian Income Tax Act, 1961 (the Act) vis-a-vis the credit of foreign taxes paid by the assessee abroad. 3. Before proceeding further, we observe that there is a delay of 164 days in filing the present appeal. Explaining the cause of delay, the counsel for the assessee pointed out that because of the communication gap between the assessee....

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....ded that the salary income is taxable in the contracting state only. However, the AO observed that the assessee was having two house properties in India as well as investments in India, therefore the assessee is not entitled for tie-breaker test benefit. The AO further observed that the employer of the assessee M/s. Thomson Reuters Holding, the Indian company has included assessee's US income for the purpose of TDS in India while crediting the salary of the assessee for his US assignment. Considering all these facts the AO could not provide benefit of Article 16. So far as the claim of the assessee vis-a-vis credit of the taxes paid abroad, the AO observed that the assessee has not made any claim before him. 5. Aggrieved with the order o....

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....f the law of tiebreaker test; and (b) if the income is assessable in India then whether having regard to the provisions of section 90 of the Act, credit of taxes paid by the assessee abroad is to be given. 9. So far as the applicability of tie-breaker test is concerned the assessee has relied upon the fact of having property in US, having family in US for that period. However, we cannot lose sight on the following facts also: - (a) Assessee was having house in India. Only one house is rented out and the other is shown as self occupied. (b) Assessee was having investments in India (c) Assessee's employer, a very big firm having battery of lawyers and CAs has deducted TDS of assessee on income earned abroad, in I....