https://www.taxtmi.com/caselaws?id=773194 The Tribunal held that the assessee qualified as a non-resident under section 5(2) of the Income Tax Act for AY 2014-15 and AY 2015-16, having minimal stay in India during the relevant years. The Tribunal ruled that salary income paid in India and assignment allowances paid abroad for services rendered outside India were not taxable in India for non-residents. The AO's treatment of the assessee as resident lacked justification, and the CIT(A) erred by affirming the addition without providing cogent reasons despite recording the assessee's non-resident status. The Tribunal directed deletion of the additions and allowed any refund due to the assessee. en-us Mon, 05 May 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773194 The Tribunal held that the assessee qualified as a non-resident under section 5(2) of the Income Tax Act for AY 2014-15 and AY 2015-16, having minimal stay in India during the relevant years. The Tribunal ruled that salary income paid in India and assignment allowances paid abroad for services rendered outside India were not taxable in India for non-residents. The AO's treatment of the assessee as resident lacked justification, and the CIT(A) erred by affirming the addition without providing cogent reasons despite recording the assessee's non-resident status. The Tribunal directed deletion of the additions and allowed any refund due to the assessee. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773194