Salary Receipt by NRI for Services in Morocco: India-Morocco DTAA Article 15(1) Benefit eligible

Gautam Arora Vs DCIT (ITAT Kolkata) ITAT Kolkata held that non-resident Indian who has provided services as an employee outside India (i.e. in Morocco) is entitled to claim benefit of Article 15(1) of the India Morocco DTAA. Facts- The assessee is a Non-Residential Indian and had worked at a assignment at Morocco and salary for doing this service was though received in India, but the same was subjected to tax as per the Income-tax laws of Morocco and tax was paid thereof and that the credit for the said tax ought to have been provided by the Assessing Officer. The assessee states that it is en...