https://www.taxtmi.com/caselaws?id=55055 The appeal by the Department was dismissed, affirming the AAC's decision regarding the determination of the previous year for income assessment and the treatment of income earned abroad for the individual assessee. The Tribunal upheld the assessee's status as a non-resident for the previous year, Samvat Year 2032, due to limited presence in India, resulting in the exclusion of income earned abroad from the assessed income. en-us Thu, 23 May 1991 00:00:00 +0530 Tue, 23 Nov 2010 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55055 The appeal by the Department was dismissed, affirming the AAC's decision regarding the determination of the previous year for income assessment and the treatment of income earned abroad for the individual assessee. The Tribunal upheld the assessee's status as a non-resident for the previous year, Samvat Year 2032, due to limited presence in India, resulting in the exclusion of income earned abroad from the assessed income. Case-Laws Income Tax Thu, 23 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55055