ITAT held that the assessee was correctly classified as a...

ITAT held that the assessee was correctly classified as a non-resident under s.6(1) read with Explanation 1(a) for the four assessment years, since documentary travel and employment records established employment abroad and stays in India under 182 days; consequential taxability of foreign-sourced income was negated and additions for foreign bank deposits and foreign credit-card expenses were deleted. Revenue's contention that managerial designation negated "employment" was rejected; contractual service and fixed remuneration established employment. Appeals by the Revenue were dismissed insofar as the deletions were upheld. Separate additions of gifts in assessments framed under s.153A for certain years were sustained by the AO due to incriminating seized material showing higher gifts than declared; other additions were rendered academic.

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