Assessee doesn’t become US resident by mere securing house on rent in USA

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...