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 sa

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