Assessee, a tax resident of both India and US, employed with Indian-company was on an international assignment to US. He stayed and exercised his employment in US and received salary income. He   claimed that as he had stayed in India only for 16 days, salary income earned by him was not taxable in India but was taxable in USA as per provisions of article 16 of Indo-US DTAA.  Assessing Officer placing reliance on provisions of section 90(4) rejected assessee’s claim of exemption from taxation of salary in India and made an addition of same. CIT(A) held that the remuneration is  paid by the employer who is  always  a resident of India and therefore, the assessee’s salary is  taxable in India. On appeal the Tribunal held that the  assessee had not made any submissions relating to status of assessee of cumulative stay of less than 365 days in four years preceding year in question, therefore, assessee by virtue of provisions of section 6(1) had failed to establish his status of non-resident. During year, assessee did not have permanent home in US, whereas, he had a permanent home in India. The Assesseee is  in permanent employment of Indian-company and bank account of assessee i also in India, wherein, salary is  deposited. Address of wife of assessee mentioned in income tax return filed in USA for year 2019 is also in India.  In view of provisions of section 6 read with article 4 of Indo-US DTAA, assessee is  to be treated as a resident of India. Since assessee is a resident of India, however he had exercised employment and received remuneration in US, income of assessee is  taxable in USA and not in India. Therefore, additions made by Assessing Officer is  deleted. (AY. 2019-20 )