Assessee is  a Non-Resident Indian and was an employee working with Dell. He had worked at assignment at Morocco and salary for doing this service was though received in India, but same was subjected to tax as per Income-tax laws of Morocco. Assessee had claimed benefit under DTAA on ground that salary income received by assessee was taxed as per taxation laws of Morocco and, therefore, assessee is  eligible for benefit under article 15(1) of the Act. The Assessing Officer held that the assessee had not been able to prove that whether he was resident of Morocco therefore article 15(1) is not applicable. CIT(A) confirmed the order of the Assessing Officer. On appeal the Tribunal held that   since assessee was NRI and stayed more than 182 days outside India, and had provided services as an employee outside India and salary for period working outside India at Morocco had been subjected to tax as per income tax laws of Morocco, assessee is  eligible for DTAA benefit as per article 15(1), however the Assessing Officer is directed to examine the quarterly income tax statement of Morocco placed in another language. (AY. 2012-13)