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No tax on global income of an assessee deemed as resident of foreign country as per tie-breaker rule of DTAA

April 11, 2019[2019] 104 taxmann.com 183 (Bangalore - Trib.)
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IT/ILT : Where assessee succeeded in establishing that he was a resident of US under article 4 of DTAA between India and USA for period he was on Indian assignment , assessee would be entitled to treaty exemption and accordingly, his income for aforesaid period could not have been brought to tax in India

IT/ILT : Where period during which assessee a resident of US was on Indian assignment (August, 2012 to March, 2013), he had a permanent home available both in India as well as in US, however, by applying second tie breaker in Article 4 of the DTAA between India and USA i.e closer personal and economic relations, assessee's centre of vital interest was closure to US and assessee succeeded in establishing that he was a resident of US under DTAA for period August, 2012 to March, 2013, treaty exemption would be available to assessee. Therefore, sum brought to tax by Assessing Officer could not have been brought to tax in India for aforesaid period

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