https://www.taxtmi.com/caselaws?id=765209 ITAT Mumbai remanded the case back to the Assessing Officer for verification of appellant's residential status. The appellant, claiming non-resident status, argued he stayed in India for only 132 days in the relevant previous year, which was below the 182-day threshold under section 6(1) of the Income Tax Act. The appellant provided evidence of overseas employment and visit passes. The tribunal found it appropriate to restore the matter for proper verification of residential status under section 6(1)(c) and its Explanation 1, considering both Singapore residency and Indian non-residency claims. Appeal allowed for statistical purposes. en-us Mon, 21 Oct 2024 00:00:00 +0530 Tue, 28 Jan 2025 08:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765209 ITAT Mumbai remanded the case back to the Assessing Officer for verification of appellant's residential status. The appellant, claiming non-resident status, argued he stayed in India for only 132 days in the relevant previous year, which was below the 182-day threshold under section 6(1) of the Income Tax Act. The appellant provided evidence of overseas employment and visit passes. The tribunal found it appropriate to restore the matter for proper verification of residential status under section 6(1)(c) and its Explanation 1, considering both Singapore residency and Indian non-residency claims. Appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765209