Held  that under the provisions of section 90 of the Act, the assessee had an option to choose either the DTAA or the provisions of the Act whichever was beneficial to him for the purpose of taxation of his income. The assessee, right from the beginning, had claimed that since article 16 of the DTAA was applicable to him, the salary income earned by him during the stay in the U. S. A. was chargeable in that country and not in India. Under article 16 of the DTAA with the U. S. A., the salary income of a resident earned by him in the other State shall be taxable in that State if such a resident is present in that other State for a period not exceeding 183 days in the relevant taxable year. The case of the assessee was that his total stay during the year was 165 days only, and under article 16 the salary income earned by him was taxable in the U. S. A. and not in India. Section 90 did not bar in any manner the operation of the provisions of the DTAA in respect of income earned by the assessee in the other country, with whom the Central Government has entered into a DTAA. Addition was deleted. (AY. 2016-17)