https://www.taxtmi.com/caselaws?id=432235 A resident and ordinarily resident assessee on an internal transfer to the United States remained taxable in India on salary earned there, because the treaty tie-breaker tests for permanent home, centre of vital interests, habitual abode, and nationality did not displace Indian residence. The United States election did not establish foreign residence for the relevant period so as to exclude India's right to tax global income. On foreign tax credit, the claim was not rejected on merits; the matter was remitted to the Assessing Officer for examination in accordance with law. en-us Thu, 15 Dec 2022 00:00:00 +0530 Sat, 31 Dec 2022 08:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432235 A resident and ordinarily resident assessee on an internal transfer to the United States remained taxable in India on salary earned there, because the treaty tie-breaker tests for permanent home, centre of vital interests, habitual abode, and nationality did not displace Indian residence. The United States election did not establish foreign residence for the relevant period so as to exclude India's right to tax global income. On foreign tax credit, the claim was not rejected on merits; the matter was remitted to the Assessing Officer for examination in accordance with law. Case-Laws Income Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432235