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 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 available to assessee. Accordingly income of assessee for aforesaid period, during which he was a resident of US under DTAA on Indian assignment could not have been brought to tax in India  (AY.2013-14)