Article 4 of India-US DTAA — On facts, personal and economic relationships of assessee were closer to India, leading to assessee tie-breaking to India

9 [2024] 167 taxmann.com 286 (Mumbai - Trib.)

Ashok Kumar Pandey vs. ACIT

ITA No: 3986/Mum/2023

A.Y.: 2013-14

Dated: 3^rd October, 2024

Article 4 of India-US DTAA — On facts, personal and economic relationships of assessee were closer to India, leading to assessee tie-breaking to India

FACTS

The Assessee, filed his return of income, declaring an income of ₹9,500. The Assessee was a dual-resident of India as well as USA and he claimed that his 'center of vital interests' was in the USA, under Article 4(2)(a) of the India-US tax treaty. Accordingly, he was a US resident for tax purposes. The AO argued that since a) Assessee's presence in India was over 183 days; b) assessee had active business in India; he was an Indian tax resident and was also tie-breaking to India. Thus, assessee’s global income was taxable in India.

CIT(A) upheld AO order.

Being aggrieved, assessee appealed to ITAT

HELD

ITAT to