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TMI Blog2011 (6) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... s as mentioned in section 6(1)(c), the period of visit to India would be excluded and assessment shall be done considering his status as 'non-resident'.therefore, he is to be treated as non-resident and cannot be taxed as a resident under section 6(1)(c) - Decided in favour of assessee. - 431 OF 2009 - - - Dated:- 20-6-2011 - V.G. SABHAHIT AND RAVI MALIMATH, JJ. K.V. Aravind and M.V. Seshachala for the Appellant. JUDGMENT V.G. Sabhahit, J. This appeal is filed by the revenue being aggrieved by the order dated 3-4-2009 passed by the Income-tax Appellate Tribunal, Bangalore Bench 'A' (hereinafter called as 'Tribunal' for brevity) bearing 1TA No. 1020/Bang/08 for the assessment year 2005-06. 2. The assessee is an employ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved by the said order of the Tribunal, this appeal is filed contending that admittedly the assessee was in India for more than the requisite number of days, that is under section 6(1)(c) and this appeal should be considered by raising the substantial question of law as to, "Whether the Tribunal was correct in holding that the assessee should be treated as a non-resident and not liable to tax in India as per the provisions of the Income-tax Act, read with DTAA between India and USA, without taking into consideration the fact that the assessee was on deputation and had been a resident in India for 78 days daring the current assessment year and more than 385 days during the past 4 years and his entire income was liable to tax as a res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s resident of River North Park Apartments from 20th March, 2004 until 9th April, 2005 and that during the said period, he resided at 320 W, Illinois St. #801, Chicago. It is held by the Tribunal that it is a fact that the assessee was on deputation from April 2004 to January 2005 and his stay in India from 18th August, 2004 to 6th September, 2004 was in respect of a visit to India and this period is to be excluded while considering the applicability of section 6(1)(c). By holding so, the Tribunal accepted the alternative contention of the assessee and held that for the purpose of computing the period of 60 days as mentioned in section 6(1)(c), the period of visit to India would be excluded and assessment shall be done considering his status ..... X X X X Extracts X X X X X X X X Extracts X X X X
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