Assessee was appointed as a consultant in Austrian Trade Commission responsible as head of Technology at Austrian Trade. He received monthly remuneration and claimed exemption under section 10(6)(ii) of the Act. On appeal the Tribunal held that the certificate issued by Austrian Embassy clearly revealed that assessee was appointed as a consultant in Austrian Trade Commission and had been under full time employment with Austrian Embassy, Commercial Section. The assessee was not having an ordinary passport, but, a service passport was issued by Government of Austria. The Assessing Officer was directed to grant exemption to assessee as per section 10(6)(ii) of the Act.(AY. 2010-11)
Vera Fritsch v. DCIT IT (2022) 220 TTJ 509 / 219 DTR 154 / (2023) 198 ITD 387 (SMC) (Delhi)(Trib.)
S. 10(6) : Not a citizen of India-Salary to foreign citizen-Service passport issued by Government of Austria-Full-time employment with Austrian Embassy as a consultant in commercial section-Remuneration received is not taxable-DTAA-India-Australia. [S. 10(6)(ii), Art, 27, 34 of Vienna convention]