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2011 (8) TMI 424 - AT - Income TaxResidential Status of the assessee. - Held that:- assessee has not furnished any evidence to show that he was abroad during the relevant period in connection with or for purposes of the present employment. Even before us, no material has been laid by the assessee to negate aforesaid assertion of the CIT(A). Under these circumstances, in our view, the assessee qualifies to be a resident in the previous year relevant to the assessment year under consideration on the basis of the tests mentioned in section 6(1)(c) read with Explanation (a) thereof. - Decided against Assessee.
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