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Income Tax - Highlights / Catch Notes

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Income of salary earned by the assessee in USA to tax in India - ...

Income Tax

December 31, 2022

Income of salary earned by the assessee in USA to tax in India - ‘resident alien’ in USA - There is nothing before us to contradict the findings of the learned CIT(A) in respect of the tie breaker test, inasmuch as mere securing a house on rent in USA is not the conclusive fact that the assessee had become an USA resident the moment he moved from India to USA. - AT

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