TMI Blog2024 (12) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... e present case has remained in India. The case laws relied upon by the AR of the assessee are on different facts and in fact the counsel for the assessee has also fairly accepted that the cases relied upon are distinguishable on facts. Hence no infirmity in the orders of authorities below. We hold that benefit of tie-breaker test is not available to the present assessee and hence the income earned by him in US is includable in total income within the meaning of section 5 of the Income Tax Act. We find force in the contention of the assessee raised in additional grounds of appeal that is credit of taxes already paid abroad. Therefore, we direct the AO to grant the benefits of taxes paid abroad by the assessee vis-a-vis the income earned to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... worn by the assessee. The learned D.R. could not seriously oppose the prayer for condonation of delay. Hence, considering the facts and circumstances of the case we hereby condone the delay and proceed to adjudicate the appeal. 4. The facts leading to the filing of the present appeal are like that the assessee was a salaried employee of M/s. Thomson Reuters Holding Inc., USA for the year under consideration. The assessee has filed original return of income on 31.08.2015 declaring income or Rs. 1,84,12,210/-. The assessee filed revised return of income on 07.03.2017 showing total income of Rs. 1,50,43,540/-. The return of income filed by the assessee was processed and thereafter selected for scrutiny. During the course of assessment proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and hence the split residency benefit should be allowed to the assessee and as such the income earned in US is not includable in the total income taxable in India. The ld. CIT(A), after interpreting the provisions of Article 4 dismissed the appeal of the assessee. The ld. CIT(A) has also distinguished the case law relied upon by the assessee. 6. Aggrieved with the order of the CIT(A), assessee is in appeal before us. The learned A.R. appearing on behalf of the assessee referring to the tax residency certificate issued by the US authorities on 10.06.2019, i.e., after the completion of the assessment proceedings, inter alia, argued that the assessee was resident of US during that period and income earned by the assessee in US is not includabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest, when we see the facts of the present case, it is abundantly clear that centre of vital interest in the present case has remained in India. The case laws relied upon by the AR of the assessee are on different facts and in fact the counsel for the assessee has also fairly accepted that the cases relied upon are distinguishable on facts. Hence we do not see any infirmity in the orders of authorities below. We hold that benefit of tie-breaker test is not available to the present assessee and hence the income earned by him in US is includable in total income within the meaning of section 5 of the Income Tax Act. 10. Be that as it may be we find force in the contention of the assessee raised in additional grounds of appeal that is credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|