Man declares income of 9.5k, pays tax on 43.5L after US earnings added
The ITAT ruled that an individual's US income is taxable in India due to his residential status in both countries. Applying the 'tie-breaker test' under the India-US tax treaty, the tribunal determined that his 'centre of vital interest' was in India, thus making his US income taxable.
The ITAT ruled that an individual's US income is taxable in India due to his residential status in both countries. Applying the 'tie-breaker test' under the India-US tax treaty, the tribunal determined that his 'centre of vital interest' was in India, thus making his US income taxable.
