The Assessee, an employee of an Indian company, was deputed to work in a project awarded by IAEA, Vienna, Austria and stationed at Vienna and was a non-resident. The salary and the compensatory allowances were paid to the Assessee at Vienna from the company in India which were permissible to be utilized through a credit card which was valid only in Austria. The AO made an addition on account of salary and allowances as the Assessee did not furnish a TRC. The ITAT reproduced the provisions of S. 5 and 9 and observed that the Assessee neither had any rest period nor leave period which is preceded and succeeded by the services rendered outside India. Since, the Assessee, being a non-resident, has rendered services outside India, the salary cannot be taxable in India. (AY. 2016-17 2017-18)