Whether “leaving India for the purpose of employment” includes person who left India for search of Employment?
Meaning of Explanation 1(a) to Section 6(1) “leaving India for the purpose of employment” is always a matter of interpretation for taxpayers leaving India in search of Job Abroad.
The Hon’ble Tribunal has held that where the taxpayer went to a foreign country partially for employment and partially for in search of employment, and stayed in India for a period less than 182 days in the preceding year, it is entitled to claim the exemption qua income earned out of India being non-resident of India during that year pursuant to above explanation.
The Copy Of the order is as under:
