Case Law Details
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 2015-16 and, therefore, he qualifies to be a Resident and Ordinarily Resident (ROR) in India for the assessment year 2016-17.
Assessee filed the return of income for the assessment year 201617 but did not include his income between the period 17/10/2015 and 31/3/2016 the period during which the assessee was under the employment with Amazon USA. Assessee stated that he was qualified to be a resident of two countries for the period 17/10/2015 and 31/3/2016, he is entitled to avail the benefit under the Income Tax Act, 1961 or India-USA Double Taxation Avoidance Agreement (DTAA).
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