The assessee, deputed on an overseas assignment to Australia, qualified as a non-resident in India and a resident of Australia under the DTAA, and received salary of Rs. 55,37,591 in India for services rendered in Australia, claiming exemption under article 15(1) of the Agreement; AO disallowed the exemption for want of a TRC during assessment, and the DRP rejected the objections despite the certificate being filed as additional evidence. On appeal, the Tribunal held that AO had ignored alternate evidence of Australian residency, namely the Australian tax return evidencing residency and payment of taxes, and since the assessee had subsequently obtained and filed a valid TRC, the same was to be accepted; further, since the assessee had rendered services outside India without any rest or leave period preceding or succeeding such services, a conjoint reading of sections 5, 9 and 15 showed that the salary was not taxable in India, and the assessee was entitled to exemption on the salary received for services rendered in Australia. (AY. 2020-21)