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2019 (5) TMI 1900 - ITAT BANGALOREResidential status of the assessee - Exemption u/s 10(14) - income received by the assessee for official work while on deputation in USA is living allowance - period of stay in India - residential status of the assessee - proof of fulfilment of twin conditions of 77 days of stay in India in the year under consideration and more than 365 days in the preceding four previous years - HELD THAT:- AO himself stated that the assessee’s deputation period was from 30.08.2009 to 14.01.2013. That being so, it is not clear as to how the AO determined that the period of stay of the assessee in India was 365 days in the four previous years. This issue requires to be examined / verified factually. As mentioned earlier, this issue is crucial to decide the residential status of the assessee, which is critical for assessment of the income received by the assessee in USA in the year under consideration. In view of the factual matrix of the case, as discussed above, it is deemed appropriate to set aside the orders of the authorities below and restore the matter to file of the AO to examine / verify the facts of the matter and decide the residential status of the assessee in the previous relevant to Assessment Year 2013-14 for assessment of the correct income of the assessee in accordance with law. If AO determines the status of the assessee to be Resident in India, he shall examine the taxability of the income received by the assessee in USA, in the light of the aforesaid decision of the ITAT – Kolkata such in ITO Vs. Saptarishi Ghosh [2011 (9) TMI 397 - ITAT, KOLKATA] cited by the assessee.
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