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Assessee doesn’t become US resident by mere securing house on rent in USA
Case Law Details
- Case Name
- Jenendra Kumar Jain Vs Income Tax Officer (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-2017
- Courts
- All ITAT, ITAT Hyderabad
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Jenendra Kumar Jain Vs Income Tax Officer (ITAT Hyderabad)
ITAT Hyderabad held that mere securing a house on rent in the USA is not the conclusive fact that the assessee had become a USA resident to allow DTAA benefit.
Facts- Assessee is an individual. During the assessment year 2016-17, he was employed with Amazon Development Centre (India) Pvt. Ltd (Amazon India) between 1/4/2015 and 17/10/2015, and was subsequently transferred to Amazon Corporate LLC (Amazon USA) from 20/10/2015.
It is an undisputed fact that the assessee resided in India for more than 183 days during the financial year 201...
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