{"id":2765,"date":"2018-11-01T11:20:57","date_gmt":"2018-11-01T11:20:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/avdesh-kumar-v-dcit-2018-172-itd-73-delhi-trib\/"},"modified":"2019-04-21T17:15:03","modified_gmt":"2019-04-21T17:15:03","slug":"avdesh-kumar-v-dcit-2018-172-itd-73-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/avdesh-kumar-v-dcit-2018-172-itd-73-delhi-trib\/","title":{"rendered":"Avdesh Kumar   v. DCIT (2018) 172 ITD 73\/ 67 ITR 42   (Delhi)   (Trib.)"},"content":{"rendered":"<p>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\u00a0 salary income of assessee received outside India is not taxable in India merely because \u00a0was deducted on such income .( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 6(1) : Residence in India \u2013 Individual \u2013 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]<\/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":[1],"tags":[],"class_list":["post-2765","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-IB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2765","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=2765"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2765\/revisions"}],"predecessor-version":[{"id":5081,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2765\/revisions\/5081"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}