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Ashish Bhardwaj, Ghaziabad vs Ito Ward-36(4), New Delhi on 14 June, 2021

CIT Vs. Rajiv Bali (supra) under identical circumstances, following various decisions has held that remuneration received by the assessee in respect of the foreign employment is not taxable in India under provision of section 5 (2) (a) of the IT Act, 1961 and such income cannot be taxed in India when the assessee stayed outside India for more than 182 days.
Income Tax Appellate Tribunal - Delhi Cites 18 - Cited by 0 - Full Document

Avdesh Kumar, Ghaziabad vs Dcit, Circle - 1, Ghaziabad on 30 July, 2018

CIT Vs. Rajiv Bali (supra) under identical circumstances, following various decisions has held that remuneration received by the assessee in respect of the foreign employment is not taxable in India under provision of section 5 (2) (a) of the IT Act, 1961 and such income cannot be taxed in India when the assessee stayed outside India for more than 182 days. The relevant observations of the Tribunal from para 4 onwards read as under :-
Income Tax Appellate Tribunal - Delhi Cites 10 - Cited by 2 - Full Document
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