INCOME TAX : Where assessee-employee, a NRI, received salary income and other allowances in India against employment exercised in Belgium and offered same for taxation in Belgium, in pursuance of article 16 of DTAA between India and Belgium, AO was not justified in taxing said salary income on ground that assessee could not produce Tax Residency Certificate from said country.
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000314734/ao-wasn’t-justified-in-taxing-salary-income-earned-outside-india-just-because-assessee-couldn’t-produce-trc.aspx
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