Proof of service outside India pre-requisite for beneficial tax claim – ITAT Pune

Madhukar Vinayak Dhavale Vs. ITO, International Taxation (ITAT Pune)– An individual who leaves India as a crew member of an Indian ship will be a non-resident if his stay in India is less than 182 days in the tax year. The assessee has not produced any evidence to support his claim that he stayed outside India for the purpose of employment beyond 158 days.

Hence, the assessee will be a resident of India. The decision of the Honourable Karnataka High Court in the case of DIT (International Taxation vs. Prahlad Vijendra Rao (198

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