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2016 (8) TMI 1498 - AT - Income TaxDisallowance of exemption of salary income claimed under Article 15(1) of DTAA between India and China - Assessee is non-resident Indian resident of China - HELD THAT:- In view of the specific condition under Article 23 of the India-China DTAA, the assessee is not eligible to claim relief under article 15(1) since the assessee is non-resident and as per Article 23 of DTAA between India and China allows exemption only to a resident Indian. Under the above facts and circumstances, the assessee is not eligible to claim exemption under section 5(2) of the Income Tax Act and accordingly, the ground raised by the assessee is dismissed. Disallowance of rental income from house property - CIT(A) confirming the rental income of the property higher market value of the property during the said period - HELD THAT:- Considering the area, location, etc., the value of the property taken by the AO is more or less double for the Medavakkam property, the rental income worked out by the AO should be 50%, as has been rightly claimed by the assessee, which should be accepted. Admittedly, the assessee has not filed any documentary evidence before the Tribunal with regard to the claim of rental income. Moreover, the assessee has not raised such issue before the AO or before the ld. CIT(A). AO needs to verify the correctness of the claim of the assessee - remit the matter to the file of the AO to verify and decide the issue afresh after allowing an opportunity of hearing to the assessee. This ground of appeal of the assessee is allowed for statistical purpose - Appeal filed by the assessee partly allowed for statistical purposes.
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