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2010 (11) TMI 803 - HC - Income TaxResident or non-resident - Assessee is an individual - return of income was filed under the status of "non-resident" processed under s. 143(1) which resulted in refund order being issued. Subsequently it was selected for scrutiny, assessee appeared and furnished the details of his stay in India during the previous years which according to the assessee was 140 days, AO came to a conclusion that amount received by way of salary by the assessee was income deemed to have been received in India as per s. 5(2)(b) and as such same was brought within the taxable income and demand was raised accordingly by assessment order - Held that:- Assessee was working outside India for a period of 225 days and the income in question earned by assessee has not accrued in India and is not deemed to have accrued in India, appeal is dismissed as devoid of merits. In favour of assssee.
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