https://www.taxtmi.com/caselaws?id=35360 The applicant, who spent 122 days in India and 243 days abroad during the relevant year, was deemed a 'non-resident' under the Income-tax Act. As per Section 6(1), the applicant did not meet the residency criteria to be considered a resident of India. Therefore, the income earned in the USA during that period was not taxable in India. The ruling issued on 11th February 2010 confirmed the applicant's non-resident status for the previous year 2008-09, exempting his USA income from taxation in India. en-us Thu, 11 Feb 2010 00:00:00 +0530 Wed, 30 Jan 2013 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35360 The applicant, who spent 122 days in India and 243 days abroad during the relevant year, was deemed a 'non-resident' under the Income-tax Act. As per Section 6(1), the applicant did not meet the residency criteria to be considered a resident of India. Therefore, the income earned in the USA during that period was not taxable in India. The ruling issued on 11th February 2010 confirmed the applicant's non-resident status for the previous year 2008-09, exempting his USA income from taxation in India. Case-Laws Income Tax Thu, 11 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35360