Case Law Details
Case Name : In re Shri Anurag Chaudhary (AAR Delhi)
Appeal Number : (AAR No. 839 of 2009)
Date of Judgement/Order :
Related Assessment Year :
Courts :
AAR Delhi
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The Authority for Advance Ruling (“AAR”) in the case of Shri Anurag Chaudhary has held that a returning individual should stay for 182 days (and not 60 days) or more to qualify as a resident in India.
Facts
- NIIT technologies Limited, an Indian Company posted Anurag Chaudhary (“the applicant”) to work in its group company in the USA, NIIT Technologies Inc. as a software engineer.
- He left India for the purpose of employment on 31 March 2008 (i.e. tax year 2007-081) and came back on 29 November 2008 (tax year 2008-09).
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name of the present chairman of authority for advance ruling