ANURAG CHAUDHARY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS application is filed by an individual assessee under Section 245Q of the Income Tax Act. In the application, the applicant has claimed his status as 'non -resident'. It is stated in the application that the applicant left India for USA for employment purposes on 31st March, 2008 and came back on 29th November, 2008 i.e. he was in India for 122 days (243 days outside India) in the previous year 2008 -2009. A copy of letter dated 27th March 2008 from NIIT Technologies Limited posting the applicant to the US Company as Software Engineer has been enclosed. Apparently, the applicant was assigned by NIIT Technologies Limited, an Indian company, to work in its group company in USA, NIIT Technologies Inc., for sometime. A copy of statement of 'full and final settlement' prepared by NIIT Technologies Ltd has also been filed. The dates of his joining and leaving NIIT Tech Inc. USA are mentioned therein.

(2.) WITH these facts the applicant sought ruling on the question:

(3.) THE relevant provisions of the Income -tax Act are quoted below: