Residential Status- Period of stay during visit to India on deputation would be excluded

HIGH COURT OF KARNATAKA Director of Income Tax, International Taxation, Bangalore Vs Manoj Kumar Reddy Nare V.G. SABHAHIT AND RAVI MALIMATH, JJ. IT APPEAL NO. 431 OF 2009 JUNE 20, 2011 1. This appeal is filed by the revenue being aggrieved by the order dated 3-4-2009 passed by the Income-tax Appellate Tribunal, Bangalore Bench ‘A’ (hereinafter called as ‘Tribunal’ for brevity) bearing 1TA No. 1020/Bang/08 for the assessment year 2005- 06. 2. The assessee is an employee of M/s. IBM Global Services India Pvt. Ltd. The employer issued a Deputation Letter...