In a recent landmark ruling of Bangalore ITAT in case of Binny Bansal vs DCIT, the Hon'ble Bangalore ITAT has held that an Indian tax resident, despite overseas reclocation and foreign employment, may still be consireded as a Indian resident as per the Income Tax Act, 1961, if such individual maintains significant factutal and economic ties with India. In this article, let's analyse the concepts of center of vital interests and habitual abode, the dual tax treaty concepts th