Residential status - taxability of income of assessee earned ...

Case Laws Income Tax

August 3, 2023

Residential status - taxability of income of assessee earned from foreign assignment - The concept of ‘permanent home available’ has been wrongly interpreted by the Ld. Tax Authorities. Ld CIT(A) has further fallen in error to not consider the applicability of other parameters of Article 4 (2)(b), which Ld. AO had infect taken note of and determined against the assessee. - Demand reversed - AT

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Residential status - taxability of income of assessee earned ...

Case Laws Income Tax

August 3, 2023

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