https://www.taxtmi.com/caselaws?id=441159 The Tribunal found that the lower tax authorities wrongly interpreted the concept of "permanent home available" under the India-Indonesia Double Tax Avoidance Agreement. It held that the Assessee should be considered a resident of Indonesia, not India, for the relevant period. Therefore, the salary income earned in Indonesia was not taxable in India. The Tribunal allowed the Assessee's appeal, reversing the decisions of the Assessing Officer and the Commissioner of Income Tax. The Assessee was directed to file a revised return of income as per the Tribunal's findings. en-us Tue, 07 Mar 2023 00:00:00 +0530 Thu, 03 Aug 2023 07:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441159 The Tribunal found that the lower tax authorities wrongly interpreted the concept of "permanent home available" under the India-Indonesia Double Tax Avoidance Agreement. It held that the Assessee should be considered a resident of Indonesia, not India, for the relevant period. Therefore, the salary income earned in Indonesia was not taxable in India. The Tribunal allowed the Assessee's appeal, reversing the decisions of the Assessing Officer and the Commissioner of Income Tax. The Assessee was directed to file a revised return of income as per the Tribunal's findings. Case-Laws Income Tax Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441159