Tax Residency Dispute: ITAT Upholds Taxation as Resident of India, Enforcing Global Income Tax Liability [Read Order]
The tribunal determined that, having spent more than 183 days in India and with stronger personal and economic ties to India, the assessee was liable to be taxed as a resident of India under Section 5 of the Income Tax Act.
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the taxation of global income by confirming the assessee’s tax residency status as being in India. Ashok Kumar Pandey,the appellant-assessee, filed his return of income for Assessment Year (AY) 2013-14, reporting ₹9,570. His return was selected for scrutiny, leading to notices under Sections…
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