{"id":23730,"date":"2022-01-11T11:52:38","date_gmt":"2022-01-11T06:22:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashish-bhardwaj-v-ito-2021-190-itd-867-smc-delhitrib\/"},"modified":"2022-01-11T11:52:38","modified_gmt":"2022-01-11T06:22:38","slug":"ashish-bhardwaj-v-ito-2021-190-itd-867-smc-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashish-bhardwaj-v-ito-2021-190-itd-867-smc-delhitrib\/","title":{"rendered":"Ashish Bhardwaj. v. ITO (2021) 190 ITD 867 (SMC) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held\u00a0 that\u00a0 \u00a0since 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.\u00a0 (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-23730","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6aK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23730","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=23730"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23730\/revisions"}],"predecessor-version":[{"id":23731,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23730\/revisions\/23731"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}