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2018 (8) TMI 58 - AT - Income TaxAccrual of income in India - Stay outside India - number of days stay in India - remuneration received by the assessee in respect of the foreign employment - Held that:- It has been held in various decisions that when a citizen of India leaves India for employment abroad and stayed outside India for 182 days or more, then he becomes a non-resident and the income received from services rendered outside India cannot accrue or arise or deemed to accrue or arise in India and cannot be taxed in India notwithstanding the fact that the same is credited in the bank in India or TDS has been deducted on such income. As find the Delhi Bench of the Tribunal in the case of Pramod Kumar Sapra (2017 (11) TMI 567 - ITAT DELHI) has held that where the stay of the assessee, an employee of RIL, and deputed to Iraq outside India was for more than threshold 182 days, salary income of assessee for the previous year could not be held to be taxable because he was not resident of India - remuneration received by the assessee in respect of the foreign employment is not taxable in India under provision of section 5 (2) (a) of the IT Act, 1961 and such income cannot be taxed in India when the assessee stayed outside India for more than 182 days Since the assessee in the instant case has stayed outside India for more than 182 days, therefore, respectfully following the decisions cited (supra) set aside the order of the CIT (A) and direct the Assessing Officer to delete the addition. - Decided in favour of assessee
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