Salary not taxable in India in terms of Article 15(1) of India-Netherland DTAA

Amit Jain Vs ACIT (ITAT Delhi) ITAT Delhi held that salary income not taxable in India both u/s. 9(1) as services are rendered outside India and also not taxable under Article 15(1) of India-Netherland DTAA as required conditions satisfied. Facts- The assessee, an Indian National was deputed from 01.01.2014 to 31.12.2017 on a long term assignment to Akzo Nobel Decorative Coatings B.V. (Akzo Netherlands), a company incorporated under the laws of the Netherlands. During the year under consideration, the assessee rendered services outside India (i.e. Netherlands) and was a tax resident of Netherl...