I am in USA from October 2008 and working on L1 VISA. My payroll is being gerated in USA. Would like to travel back India in November 2014. Was on vacation (India trip) for one month in 2014. Do I have to pay tax in USA and India for whole tax year? Please help me understanding the law. How to file tax in India to avoid double taxation? Thanks in advance

Though I am NOT an expert in Indian tax matters, it would seem logical that you would NOT be liable for any Indian income tax for your one-month return to India if you did not work while visiting India.

If you DID work, you would be liable for Indian taxes ONLY for the income earned while in India. If you paid such Indian income taxes, you can claim the Foreign Tax Credit by filing Form 1116 with the U.S. tax return.