Held allowing the appeal, the Tribunal held that  the assessee was a non-resident employee in an Indian company and was sent abroad to the United Kingdom for rendering services there. Service was rendered in the United Kingdom though the appointment made in India. The assessee received total salary which the assessee offered to tax in the United Kingdom. The Income-tax return and certificate of residence had been placed on record. The assessee claimed relief under the Double Taxation Avoidance Agreement between India and the United Kingdom which was not allowed for the want of tax residency certificate by the Assessing Officer. Once the assessee qualified to be treated as non-resident under section 6 of the Act the scope of income taxable in the hands of the assessee would be in terms of section 5(2)(b) of the Act. The assessee is  a non-resident and therefore the salary received by the assessee while rendering service abroad is  not taxable in India. The  addition is deleted. (AY.2014-15)