Salary earned abroad by a non-resident - taxability in India under Indo-China DTAA - Article 15

Facts:

This was a combined hearing of many appeals of similar nature wherein the assessee a non-resident was employed in China. He was getting paid his Indian remuneration and also for his work in China. It was the case of the AO that the salary earned in China was also taxable in India. Assessee's plea was that vide Article 15(1) of the Indo-China DTAA salary earned abroad cannot be taxed in India as it was already taxed in China and Section 5 cannot be read in a wrong manner so as to fasten tax for an income earned abroad by a non-resident for services rendered overseas. On appeal CIT(A) voiced the views of the AO. On further appeal by the assessee -

Held in favour of the assessee that income earned abroad as salaries for services rendered abroad cannot be taxed in India as per Section 5 read with DTAA.

Applied:

Shri Kanagaraj Shanmugam v. ITO (ITA No.2936/Chny/2018 dated 07-09-2022) : 2022 TaxPub(DT) 6960 (Chen-Trib)

Shri Paul Xavier Antonysamy v. ITO (ITA No.2233/Chny/2018 dated 28-02-2020) : 2020 TaxPub(DT) 1890 (Chen-Trib)

Case: Ramesh Kumar AE v. ITO 2023 TaxPub(DT) 5010 (Chny-Trib)