Tribunal held that dduring the previous year relevant to the assessment year 2014-15, the assessee qualified as a non-resident in India and as a tax resident in Austria. The salary and allowances were earned by the assessee in respect of employment rendered in Austria due to his foreign assignment. Hence, the first two conditions enumerated under article 15(1) of the Agreement stood satisfied. Therefore, the assessee’s claim to exemption in regard to his salary income in terms of the provisions of article 15(1) in his return was appropriate. The other objections raised by the Assessing Officer that evidence was not produced for receiving the foreign allowance outside India and the bank account of the assessee maintained abroad was not produced were not relevant because the facts of the case established that the salary and the foreign allowance were received in India for the services rendered abroad and by virtue of the Agreement and the Act there was no bar in law to receiving the money in India.( AY.2014-15)