https://www.taxtmi.com/caselaws?id=781183 ITAT (Chennai) held the assessee was a Non-Resident under s.6(1) read with Explanation 1(a) for the four assessment years, finding employment abroad, stays in India under 182 days, and contractual service subject to foreign tax; consequently AO's additions for foreign bank deposits and foreign credit-card expenses were deleted and Revenue's appeals dismissed. Separately, additions for gifts in AY 2016-17 and AY 2018-19 were sustained where seized records showed higher gift entries than declared, the AO having jurisdiction to make additions under proceedings u/s 153A; other gift-related/addition issues were rendered academic. en-us Fri, 31 Oct 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781183 ITAT (Chennai) held the assessee was a Non-Resident under s.6(1) read with Explanation 1(a) for the four assessment years, finding employment abroad, stays in India under 182 days, and contractual service subject to foreign tax; consequently AO's additions for foreign bank deposits and foreign credit-card expenses were deleted and Revenue's appeals dismissed. Separately, additions for gifts in AY 2016-17 and AY 2018-19 were sustained where seized records showed higher gift entries than declared, the AO having jurisdiction to make additions under proceedings u/s 153A; other gift-related/addition issues were rendered academic. Case-Laws Income Tax Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781183