Assessee having center of vital interest in India is treated as resident of India: ITAT Mumbai

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 determined in accordance with the provisions ...