Assessee qualified as a resident and ordinarily resident in India. The assessee had received salary income from US company and claimed that as his total stay during the year was 165 days only, salary income earned by him as per aforesaid provisions of article 16 was taxable in USA and not in India. The Assessing Officer held that as per section 90  the assessee qualified as resident and ordinarily resident in India for a year under consideration accordingly the  DTAA is  not applicable in respect of salary income earned in USA. On appeal, the Tribunal held that as per provisions of section 90  the assessee has the option to choose either DTAA or provisions of the Act whichever is beneficial to him for purpose of taxation of his income applicable to him. Accordingly the provision of section is applicable. Order of AO was  set aside