https://www.taxtmi.com/caselaws?id=767533 ITAT Mumbai held that an assessee who stayed outside India for 210 days (182 days for employment and 28 days searching for employment) and remained in India for less than 182 days qualifies as non-resident under section 6 of the Income Tax Act. The tribunal ruled that going abroad to search for employment constitutes "purpose of employment" under explanation 1 to section 6. Following precedent from Suresh Nanda case, residential status depends solely on days spent in India, not abroad. Since the assessee stayed in India for less than 182 days, global income cannot be taxed in India. The addition was deleted and appeal allowed. en-us Mon, 10 Feb 2025 00:00:00 +0530 Thu, 20 Mar 2025 08:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767533 ITAT Mumbai held that an assessee who stayed outside India for 210 days (182 days for employment and 28 days searching for employment) and remained in India for less than 182 days qualifies as non-resident under section 6 of the Income Tax Act. The tribunal ruled that going abroad to search for employment constitutes "purpose of employment" under explanation 1 to section 6. Following precedent from Suresh Nanda case, residential status depends solely on days spent in India, not abroad. Since the assessee stayed in India for less than 182 days, global income cannot be taxed in India. The addition was deleted and appeal allowed. Case-Laws Income Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767533