Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 606 - ITAT KOLKATAResidential status - foreign going vessel - Receipt of salary treated by assessee as exempt u/s. 10(6)(vii) - CIT(A) deleted the addition made by AO - whether 130 days when assessee was in Indian vessel but it was outside Indian territorial water and also was in foreign vessel in foreign territorial water, the assessee will be treated as 'Non-Resident' in such situation? - Held that:- In the present case the facts are clear that assessee for 100 days was in foreign vessel in other territorial water and for 130 days he was outside the Indian territorial water i.e. he was outside Indian territory for 230 days and the requirement of section 6 for being outside India for 182 days, he become 'non-resident'. Accordingly order of CIT(A) confirmed and the appeal of revenue is dismissed.
|