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2019 (4) TMI 759 - AT - Income TaxSalary earned in USA - Global income - Income accrued in India - On becoming a dual resident India & USA, the question arises as to which country has the right to tax his income - entire global income is liable to tax in India - Article 4(2) of DTAA with USA - tiebreaker rule for ‘Centre of Vital Interests’ - HELD THAT:- It is no doubt true that the Tax Residency Certificate [“TRC”] was filed by the assessee only before the CIT (A), but we are of the view that the CIT(A) has made only a passing reference to the TRC and has not based his conclusion that the assessee is a tax resident of USA for the period between 11.08.2012 to March, 2013 on the basis of the same. CIT(A) has applied the test of closer personal and economic relations (centre of vital interest) as he found that the assessee had a permanent home in India as well as US. His conclusions on the basis of the facts presented by the assessee that supporting evidence cannot be faulted with. We are therefore of the view that there is no merit in ground raised by the revenue.
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