https://www.taxtmi.com/caselaws?id=244301 The Tribunal directed the Assessing Officer to re-examine the number of days the assessee was outside India to determine the correct residential status under the Income Tax Act, emphasizing that the term 'employment' includes self-employment or professional work. Additionally, the Tribunal upheld the deduction under section 80RRA, recognizing the employment relationship indicated by the consultancy agreement with the foreign company. The matter was restored to the Assessing Officer for fresh consideration, with directions for thorough re-evaluation of the facts and circumstances. en-us Wed, 22 Jan 2014 00:00:00 +0530 Sun, 23 Feb 2014 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244301 The Tribunal directed the Assessing Officer to re-examine the number of days the assessee was outside India to determine the correct residential status under the Income Tax Act, emphasizing that the term 'employment' includes self-employment or professional work. Additionally, the Tribunal upheld the deduction under section 80RRA, recognizing the employment relationship indicated by the consultancy agreement with the foreign company. The matter was restored to the Assessing Officer for fresh consideration, with directions for thorough re-evaluation of the facts and circumstances. Case-Laws Income Tax Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244301