Sec. 5(2) & 90 of Income Tax Act, 1961 – Non Resident – The assessee, a non-resident individual, filed his return of income for the A.Y. 2014-15 admitting Nil income. Subsequently, the case was selected for scrutiny, Notices u/s 143(2) and 142(1) were issued to the assessee and finally while completing the assessment, the AO brought to tax the salary income and the foreign allowance received by the assessee for services rendered outside India. The AO noticed that the gross salary of the assessee was Rs. 36,63,763/- and accordingly, the employer had deducted tax at source of Rs. 8,92,659/- on the said gross salary, however the assessee had claimed double taxation relief u/s 90 of the IT Act and declared Nil income and further claimed refund of TDS of Rs. 8,92,659/-.The AO observed that on verification of the submission made by the assessee, the claim of the assessee cannot be allowed. Accordingly, disallowed the exemption claimed by the assessee. CIT(A) disallowed the appeal of the assessee. ITAT allowed the appeal of the assessee holding that:–during the previous  year relevant to A.Y. 2014-15, the assessee qualifies as a non-resident in India and as a tax resident in Austria. The salary and allowances are earned by the assessee in respect of employment rendered in Austria due to his foreign assignment. Hence, the first two conditions enumerated under Article 15(1) of the India-Austria DTAA stands satisfied. Therefore, the assessee’s claim of exemption in regard to his salary income as per the provisions of Article 15(1) of the India-Austria DTAA in the return of income filed by him is appropriate – SREENIVASA REDDY CHEEMALAMARRI Vs. ITO [2020] 79 ITR (TRIB) 465 (ITAT-HYDERABAD)