No tax on Salary of non-resident received in India for services rendered in USA

Prasanth Nandanuru Vs Income Tax Officer (ITAT Hyderabad) ITAT Hyderabad held that the salary received by the assessee in India for the services rendered in USA are not liable to tax in India as article 16 of DTAA would prevail over section 5(2)(a) of the Income Tax Act. Facts- Assessee is an individual. He was an employee of Wells Fargo (EGS) India Pvt. Ltd (Wells India) and was sent on short-term assignment to Wells Fargo Bank N.A., USA (Wells USA) from 20/10/2017 and such short-term assignment continued in the 18/10/2018 and thereafter the assessee was directly employed by the Wells USA. Du...