Allowing the appeal of the assessee the Tribunal held that ; since assessee was outside India for a period of more than 182 days, he had became a non-resident . Accordingly the salary income of assessee received outside India is not taxable in India merely because was deducted on such income .( AY.2013-14)
Avdesh Kumar v. DCIT (2018) 172 ITD 73/ 67 ITR 42 (Delhi) (Trib.)
S. 6(1) : Residence in India – Individual – Non -resident -Assessee was outside India for a period of more than 182 day-,Salary income of assessee received outside India is not liable to tax merely because his foreign employer had deducted the tax at source on such income. [ S. 5(2), 192]