DTAA tie-breaker determines residency for taxing rights independently of domestic law's single-year residency; salary taxable only in Kazakhstan for services there, rental in property situs, interest at DTAA rate, dividend per source DTAA.

ORDER

Per Rahul Chaudhary, Judicial Member:

1. The present appeal preferred by the Assessee is directed against the order, dated 25/04/2025, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’ whereby the Ld. CIT(A) had allowed the appeal against the Assessment Order, dated 27/03/2021, passed under Section 143(3) read with Section 143(3A) and 143(3B) of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2018-2019.

2. The Assessee has raised following grounds of appeal :

“Ground No. 1.

On the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [Ld. CIT(A)] erred in not directing the Ld. Jurisdictional Assessing Officer (Ld. JAO) to treat the Appellant as a Resident of Kazakhstan for the period 01 January 2018 to 31 March 2018 as per Section 90 of the Income-tax Act, 1961 (Act) read with Article 4(2) of India-Kazakhstan Double Taxation Avoidance Agreement (‘DTAA’). It is prayed that Ld. JAO be directed to treat the Appellant as a Resident of Kazakhstan for period 01 January 2018 to 31 March 2018 as per Section 90 of the Act read with Article 4(2) of India-Kazakhstan DTAA.

Ground No. 2

On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in not directing the Ld. JAO not to tax salary income amounting to Rs. 71,60,922 for the period of services rendered in Kazakhstan (i.e., from 01 January 2018 to 31 March 2018) as per Section 90 of the Act read with Article 15 of the India-Kazakhstan DTAA It is prayed that Ld. JAO be directed not to tax salary income of Rs. 71,60,922 for the period of services rendered in Kazakhstan as per Section 90 of the Act read with Article 15 of the India-Kazakhstan DTAA.

Ground No. 3

On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in not directing the Ld. JAO not to tax house property income amounting to Rs. 1,26,863 for the period 01 January 2018 to 31 March 2018 as per Section 90 of the Act read with Article 22 of the India- Kazakhstan DTAA. It is prayed that Ld. JAO be directed to not to tax house property income of Rs.1,26,863 as per Section 90 of the Act read with Article 22 of the India-Kazakhstan DTAA.

Ground No. 4

On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in not directing the Ld. JAO not to tax dividend income amounting to Rs. 3,15,436 for the period 01 January 2018 to 31 March 2018 as per Section 90 of the Act read with Article 22 of the India- Kazakhstan DTAA. It is prayed that Ld. JAO be directed to not to tax dividend income of Rs. 3,15,436 as per Section 90 of the Act read with Article 22 of the India-Kazakhstan DTAA.

Ground No. 5

On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in not directing the Ld. JAO to DLEETE tax on interest income of Rs. 4,03,086 earned in India for the period 01 January 2018 to 31 March 2018 – taxed at normal rates in the computation sheet accompanying the Assessment order as the said interest income of Rs. 4,03,086 was already taxed at the special rate as per Article 11 of India Kazakhstan DTAA. It is prayed that Ld. JAO be directed to DLEETE the tax levied at normal rate on interest income of Rs. 4,03,086 earned in India.

Ground No. 6

Without any prejudice to Ground 1 to Ground 4 above, on the facts