https://www.taxtmi.com/caselaws?id=70814 The Appellate Tribunal ITAT Nagpur determined the assessee's residential status as 'resident but not ordinarily resident,' allowing the exclusion of salary income earned in Iran from total income. The Tribunal analyzed Income-tax Act provisions to establish taxability of foreign income for residents and ordinarily residents. It concluded the assessee met criteria for being both resident and ordinarily resident, reinstating the Income Tax Officer's assessment and rejecting the claim to exclude foreign salary income. The judgment emphasized meeting specific criteria to determine tax liability on foreign income for residents and ordinarily residents. en-us Sat, 21 Jul 1984 00:00:00 +0530 Tue, 19 Apr 2011 13:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70814 The Appellate Tribunal ITAT Nagpur determined the assessee's residential status as 'resident but not ordinarily resident,' allowing the exclusion of salary income earned in Iran from total income. The Tribunal analyzed Income-tax Act provisions to establish taxability of foreign income for residents and ordinarily residents. It concluded the assessee met criteria for being both resident and ordinarily resident, reinstating the Income Tax Officer's assessment and rejecting the claim to exclude foreign salary income. The judgment emphasized meeting specific criteria to determine tax liability on foreign income for residents and ordinarily residents. Case-Laws Income Tax Sat, 21 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70814