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2023 (8) TMI 817 - AT - Income TaxSalary earned for services rendered in China - taxation on salary income as accrued to the assessee for work performed in a foreign jurisdiction - Disallowance of claim of exemption u/s 15(1) of the Double Taxation Avoidance Agreement between India and China - HELD THAT:- The proportionate salary for services rendered in India has already been offered to tax in India whereas the balance salary has been offered to tax in China. The salary reconciliation statement has been placed by Ld. AR on record. The assessee has not claimed any foreign tax credit in any of the jurisdiction. The China tax has been paid by the foreign entity i.e., M/s Ford Motor (China) Co. Ltd. and the assessee has offered salary income on gross basis. DR has relied on the decision of SMC bench in the case of Dennis Rozario [2017 (1) TMI 1816 - ITAT CHENNAI] as well as another decision of SMC bench in Shri M. Ramesh Kumar [2017 (11) TMI 2030 - ITAT CHENNAI] which has taken a view against the assessee. However, both these decisions have been rendered by SMC bench and therefore, we are inclined to follow our own decision as cited above which has been rendered by coordinate bench. The Ld. AO is directed to re-compute the income of the assessee. Grounds raised by the assessee stand allowed which render additional grounds of appeal as infructuous. In the result, the appeal of the assessee is allowed in terms of our above order.
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