Held that the assessee has rendered services in Australia, the salary received by him in India is not taxable in India. The assessee is also eligible for exemption under art. 15(1) of the DTAA on his salary for services rendered in Australia during his Australia assignment period. (AY.2020-21)
Yogesh Kotiyal v. ACIT (IT) (2024) 231 TTJ 73 / 241 DTR 13 / 38 NYPTTJ 476 (Delhi)(Trib)
S. 90 : Double taxation relief-Salary received-Services rendered in Australia-Not taxable in India-DTAA-India-Australia. [S.5, 9(1)(ii) 15, Art. 4(1), 15(1)]
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