https://www.taxtmi.com/caselaws?id=55212 The Tribunal held that the income earned by the Indian citizen outside India was taxable under section 5(1)(c) of the Income-tax Act, 1961, as the assessee did not meet the criteria of being a "Not Ordinarily Resident" in India. The income was deemed includible in the total income and taxable on an accrual basis due to the assessee's resident status in India. The claim for exemption under section 80R was rejected as the Staff Training Centre in Malaysia did not qualify for the specified categories. The Tribunal upheld the taxability of the income based on the assessee's residential status and statutory provisions. en-us Wed, 19 Sep 1990 00:00:00 +0530 Sun, 06 Feb 2011 03:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55212 The Tribunal held that the income earned by the Indian citizen outside India was taxable under section 5(1)(c) of the Income-tax Act, 1961, as the assessee did not meet the criteria of being a "Not Ordinarily Resident" in India. The income was deemed includible in the total income and taxable on an accrual basis due to the assessee's resident status in India. The claim for exemption under section 80R was rejected as the Staff Training Centre in Malaysia did not qualify for the specified categories. The Tribunal upheld the taxability of the income based on the assessee's residential status and statutory provisions. Case-Laws Income Tax Wed, 19 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55212