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2004 (11) TMI 40 - HC - Income TaxDTAA - remuneration received abroad from his foreign employer -"1. Whether Tribunal was right in law in holding that retention remuneration received by the assessee in foreign currency from his foreign employer was liable to be included in the total income of the assessee? 2. Whether Tribunal was right in law in holding that the assessee was not entitled to relief under article XIV of the Convention for the Avoidance of Double Taxation between India and Austria?" – view taken by the authorities below that unless and until the assessee produces proof for payment of tax, he would not be entitled to claim relief under the agreement does not accord with the terms of the agreement and the language employed in article XIV(2)(c) of the agreement. - As the applicant-assessee is claiming benefit under an exception (exemption) provision, it will be upon the assessee to discharge the onus to show that it is subject to Austrian tax.
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