During the assessment proceedings, on perusal of the return of income filed by the assessee, it was observed that the assessee had claimed his residential status as non-resident and had not offered his global income to tax in India. Assessee was asked to furnish documents in support of his residential status. On the basis of documents it was observed that the assessee stayed in India for 176 days and went to Mauritius during the year. The AO assessed the assessee as resident. On appeal the CIT(A) held that the assessee was away from India for the purpose of employment outside India and is entitle to take the benefit of Explanation 1(a) to section 6(1)(c). On appeal by the Revenue, dismissing the appeal the Tribunal held that the assessee is entitled to claim the benefit of the extended period of 182 days as provided in explanation 1(a) to section 6(1) of the Act. (AY. 2013-14)