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of <h1>ITAT Mumbai Rules Individual as Non-Resident u/s 6 for 2013-14, Affecting Global Income Taxation.</h1> The case before the Income Tax Appellate Tribunal (ITAT) Mumbai involved determining the residential status and tax liability of an individual under Indian Income Tax Law. The Revenue challenged the Commissioner's order for the assessment year 2013-14, arguing misinterpretation of laws and incorrect residential status determination. The case centered on the individual's stay in India for 176 days and subsequent move to Mauritius. The Tribunal sided with the individual, recognizing him as a 'Non-Resident' under Section 6 of the Income Tax Act, supported by precedents broadening 'employment' to include self-employment. The decision impacts global income taxation and cross-border employment considerations.
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