Prasanth Nandanuru v. ITO (IT)(2023) 200 ITD 596/ 225 TTJ 110 (Hyd)(Trib)

S. 9(1)(ii) : Income deemed to accrue or arise in India – Salaries-
Short term assignment – Service rendered USA-Salaries received in India-Not taxable in India-DTAA-India-USA [S. 5(2)(a) 5(2)(b), 90 Art. 16]

Assessee an individual, was employee of Wells India was sent on short term assignment into Wells USA, his salary was taxable in India under provisions of Section 5(2)(a), but because of overriding effect of Section 90, Article 16 of DTAA would prevail over Section 5(2)(a) and, consequently, salary received by assessee in India for services rendered in USA was not liable to tax in India.  Followed:  British Gas India (P) Ltd. [2006] 157 Taxman 225 / 287 ITR 462 (AAR) (AY. 2019-10)