Case Law Details
Case Name : Ashok Kumar Pandey Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Mumbai
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Ashok Kumar Pandey Vs ACIT (ITAT Mumbai)
ITAT Mumbai held that as per article 4(2)(a) of Indo-US DTAA, an individual is resident of state in which he has center of vital interest being where his personal and economical relations are closer. Accordingly, assessee treated as resident of India as has personal and economic relationship more close in India.
Facts- For the year under consideration, assessee has claimed that assessee is resident in India as well as in United States of America. Thus, the residential status of the assessee is required to be determine
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.