Held that since assessee was outside India for a period of more than 182 days, he had became a non-resident and, therefore, salary income received by assessee outside India from a foreign employer for services rendered outside India could not be brought to tax in India. (AY. 2011-12)
Ashish Bhardwaj. v. ITO (2021) 190 ITD 867 (SMC) (Delhi)(Trib.)
S. 6(1) : Residence in India-Individual-Out side India for a period more than 182 days-Salary income received by assessee outside India from a foreign employer for services rendered outside India could not be brought to tax in India. [S. 5]