Split residency conundrum resolved by Bangalore ITAT through ‘centre of vital interest’ test

DCIT Vs. Sri Kumar Sanjeev Ranjan (ITAT Bangalore)

Under the Indian income tax law, the scope of taxable income depends upon the residential status of an assessee. In case of an individual, residential status depends on the number of days of stay in India in a given tax year.

As per Section 6 (1) of the Income Tax Act, 1961 (

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