The assessee stayed for less than 183 days in United States. Therefore, as per cl. (a) to art. 16(2) of the Indo-US DTAA, the income of the assessee is liable to be taxed in India. However, in view of the cls. (b) and (c), the salary income of the assessee is liable to be taxed in United States as the remuneration was paid by the resident of the United States and therefore, cls. (b) and (c) are not attracted in the case of the assessee. Accordingly the Tribunal held that since the conditions mentioned in cls. (a), (b) and (c) to art. 16(2) of the Indo-US DTAA have to be applicable together or to say simultaneously and since all the conditions mentioned in art. 16(2) of the DTAA are not attracted in the case of the assessee, the income of the assessee is taxable in USA and not in India. A perusal of s. 90 r/w art. 16 of the DTAA would show that s. 90 did not bar in any manner the operation of the relevant provision of DTAA in respect of income earned by the assessee in other country, with whom the Central Government has entered into a DTAA.  Income is taxable in USA and not in India. (AY.2016-17)