Case Law Details
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 entitled to benefits under the India- Morocco DTAA and thus, the salary received by it in India pertaining to services rendered in Morocco is not taxable in India in terms of Section 5(2) of the Income-tax Act, 1961 r.w. Article 15 of the India-Morocco DTAA.
Conclusion- Held that since the assessee is a NRI and stayed more than 182 days outside India, and has provided services as an employee outside India and since the salary for the period working outside India at Morocco has been claim to be subjected to tax as per the income tax laws of Morocco we hold that assessee is eligible for DTAA benefit as per Article 15(1) of the India Morocco DTAA.
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