Saturday International Tax Gyan!! (SITG – 256) #taxmadeeasy #taxinpic
Varghese Paul v. ACIT [2025] 170 taxmann.com 129 (Bangalore – Trib.)
If vital interest of assessee is in India, then he won’t be eligible for tie-breaker benefit and his global income will be taxable in India although he will get credit of taxes paid outside India.