Assessee qualified as a resident and ordinarily resident in India. The assessee had received salary income from US company and claimed that as his total stay during the year was 165 days only, salary income earned by him as per aforesaid provisions of article 16 was taxable in USA and not in India. The Assessing Officer held that as per section 90\u00a0 the assessee qualified as resident and ordinarily resident in India for a year under consideration accordingly the\u00a0 DTAA is\u00a0 not applicable in respect of salary income earned in USA. On appeal, the Tribunal held that as per provisions of section 90\u00a0 the assessee has the option to choose either DTAA or provisions of the Act whichever is beneficial to him for purpose of taxation of his income applicable to him. Accordingly the provision of section is applicable. Order of AO was\u00a0 set aside<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 90 : Double taxation relief-Income from employment-Section 90 does not bar operation of article 16 of DTAA with USA DTAA-India-USA. [S. 9, Art. 16] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-33872","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Ok","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33872","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=33872"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33872\/revisions"}],"predecessor-version":[{"id":33873,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33872\/revisions\/33873"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}