Case Law Details
CASE LAWS DETAILS
DECIDED BY: AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) NEW DELHI,
IN THE CASE OF : Anurag Chaudhary, In Re, AAR No. 839 of 2009, DECIDED ON: February 11, 2010
RELEVANT PARAGRAPH
This application is filed by an individual assessee under section 245Q of the Income Tax Act. In the application, the applicant has claimed his status as ‘non-resident’ . It is stated in the application that the applicant left India for USA for employment purposes on 318t March, 2008 and came back on 29th November, 2008 i.e. he was in India for 122 days (243 day s outside India) in the previous year 2008-2009. A copy of letter dated 27th March 2008 from NUT Technologies Limited posting the applicant to the US Company as Software Engineer has been enclosed. Apparently, the applicant was assigned by NUT Technologies Limited, an Indian company, to work in its group company in USA, NUT Technologies Inc., for sometime. A copy of statement of full and final settlement’ prepared by NUT Technologies Ltd has also been filed. The dates of his joining and leaving NIIT Tech Inc. USA are mentioned therein.
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an assessee being a non-resident during the previous year 2008-09, the income earned by him from his employment in boliviya but recived through indian bank a/c can taxed under Income-tax Act, 1961.?