https://www.taxtmi.com/caselaws?id=58141 The ITAT Bombay-A dismissed the appeal, affirming the CIT(A)'s decisions. The gratuity amounts were not taxable in the assessment year 1976-77 as the right to receive them accrued in subsequent years. Regarding residential status, the assessee was deemed a non-resident as the flat in India was maintained by family members for their use, not for the assessee's benefit. This led to the deletion of foreign income added by the ITO, emphasizing the significance of accrual timing for tax purposes and the criteria for determining residential status under the Income Tax Act, 1961. en-us Fri, 13 Nov 1981 00:00:00 +0530 Fri, 17 Dec 2010 15:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58141 The ITAT Bombay-A dismissed the appeal, affirming the CIT(A)'s decisions. The gratuity amounts were not taxable in the assessment year 1976-77 as the right to receive them accrued in subsequent years. Regarding residential status, the assessee was deemed a non-resident as the flat in India was maintained by family members for their use, not for the assessee's benefit. This led to the deletion of foreign income added by the ITO, emphasizing the significance of accrual timing for tax purposes and the criteria for determining residential status under the Income Tax Act, 1961. Case-Laws Income Tax Fri, 13 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58141