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Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and...
The principal issue was residential status under s.6(1) Explanation 1(b) for AYs 2017-18 to 2019-20. Applying the exclusion of day of arrival (per Manoj Kumar Reddy) the assessee's stays were under 182 days (180, 173, 175), so he did not meet the 182-day threshold; accordingly he is not a resident for those years - outcome: non-resident. Separately, under Explanation (e) to s.115C the assessee was outside India for employment, reinforcing non-resident status. The tribunal allowed the taxpayer's grounds and held him non-resident for the three assessment years. - ITAT
The principal issue was residential status under s.6(1) Explanation 1(b) for AYs 2017-18 to 2019-20. Applying the exclusion of day of arrival (per Manoj Kumar Reddy) the assessee's stays were under 182 days (180, 173, 175), so he did not meet the 182-day threshold; accordingly he is not a resident for those years - outcome: non-resident. Separately, under Explanation (e) to s.115C the assessee was outside India for employment, reinforcing non-resident status. The tribunal allowed the taxpayer's grounds and held him non-resident for the three assessment years. - ITAT
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