Australian Salary not taxable in India under DTAA

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, held that salary received from an Australian employer for services performed in Australia is not taxable in India under Article 15 of the India Australia Double Taxation Avoidance Agreement (DTAA). 

The Tribunal directed exclusion of such salary from the assessee's total income and clarified that once the income itself is not taxable in India, no foreign tax credit is required to be granted.