Assessee was employed in company GEII. During year, assessee was seconded to Australia for an assignment. Assessee filed its return of income and salary income received in Australia was claimed as not taxable in India. The AO held that taxed the salary income accrued in India. On appeal the Tribunal held that the ssessee was a resident of Australia and non-resident of India during year hence the assessee would be entitled to India-Australia Treaty wherein as per article 15, salary income of resident of Australia was taxable only in Australia. (AY.2015-16)
Paul Xavier Antony Samy. v. ITO(IT) (2020) 183 ITD 143 /78 ITR 48(SN) (Chennai)(Trib.)
S. 15 : Salaries-Employed in GEII-Assignment to Australia-Remission of salary to Indian Bank-Cannot be taxed as salary earned in India-DTAA-India-Australia. [S. 5, Art. 15]