Income earned on job assigned at Indonesia cannot be considered a global income to be taxable in India

Narinder Pal Singh Vs ACIT (ITAT Delhi) ITAT Delhi held that the income earned on the job assigned at Indonesia cannot be considered to be global income of the assessee to be taxable in India. Facts- The assessee is an individual employed with Ingersoll Rand Climate Solutions Pvt. Ltd. The assessee was on long term assignment to PT Trane Indonesia (Ingersoll Indonesia) in Indonesia effective 9 November 2015 (during AY 2016-17) and was working wholly and exclusively for Ingersoll Indonesia, since 09 November 2015. Appellant was considered a Resident and Ordinarily Resident in India during AY 20...