2021 (9) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CATION U/S 254(2) OF INCOME TAX ACT, 1961 (ACT) The appellant seeks the leave of the Hon'ble Income Tax Appellate Tribunal, Bangalore to file the following application u/s. 254(2) of the Act to rectify the mistake apparent from record. 1. The appellant is an employee of Tata Consultancy Services Ltd. The appellant was sent on official work to USA on tour deputation. The appellant was expected to be present in USA till the project is over. During the period he was in USA, he was paid a living allowance as he was considered to be on tour. 2. The appellant filed the return for the AY 2013-14 wherein he claimed that the living allowance of Rs. 23,33,552/- is not taxable as income. The learned assessing officer hel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a previous year and was outside India for the purposes of employment, then regardless of his being in India for 365 days or more during 4 preceding previous years, he cannot be treated as a resident of India. In short the appellant submitted that his case is covered by S.6(1)(c ) of the Act. 5. In the present case, the appellant had left India for the purposes of employment outside India and has stayed for 77 days only in India during financial year 2012-13. Therefore, stay of 365 days or more during four preceding years u/s 6(1)(c )is not applicable as held in the following decisions; 5.1. Anurag Chaudhary In re (322) ITR 293 (AAR) 5.2. Advesh Kumar Vs DCIT (172) ITD 73 (Del) 5.3. Pramod Kumar Sapra Vs ....