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.