On appeal, the Tribunal held that the residential status of the assessee for the business income earned by him was taken as resident. Thus, the assessee ought to be treated as a resident for other sources of income as well in light of section 6(5) and hence the matter was remanded back to the CIT(A). (ITA No. 458/Asr./2016 dt. 24-02-2017) (AY. 2011-12)
ITO v. Rajesh Joshi (2018) 163 DTR 137 (Asr.)(Trib.)
S. 6(5) : Residence in India – Deemed residence – Where status of assessee was taken as resident for computing his business income, his status would remain the same for salary income earned outside India.[S.5]