Salary Income for Services in China Not Taxable in India Under Sections 5(2), 9(1)(ii), and 15(1)(a)

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....The ITAT allowed the appeal of the non-resident assessee, holding that salary income received in India for services rendered in China is not taxable in India under Sections 5(2), 9(1)(ii), and 15(1)(a) of the Act. The assessee, qualifying as a resident of China and non-resident of India for the relevant fiscal year, was eligible for exemption under Article 15(1) of the India-China DTAA. Since the salary was duly taxed in China and related to employment exercised there, the Tribunal set aside the AO's order denying exemption. The AO was directed to grant exemption under the DTAA, and the refund claimed by the assessee was upheld.....